The seats were taken out of a 1996 Olds Acheiva (sp?). The rear seats are a 60/40 split that allows me to go into the trunk from the inside of the car. Gosh, I could carry my surf board inside the car. The material is ultra soft vinyl and tweed, yes plastic. This vinyl is much softer than leather. Kirby put in shoulder belts just like a newer car. I really don't like these but, just in case.