Our Leather Racing Seats are the most comfortable Leather Racing Seats on the market today. Don't be fooled by the price since all the Leather Racing Seats are manufactured by similar or even same companies overseas. The only reason you will find more expensive Leather Racing Seats is because they have a popular brand name. Look for yourself, many popular brands claim that their seats are made in Italy or another country based in Europe. While when we compare the quality of both Leather Racing Seats they are exactly the same as our 3A Leather Racing Seats. In our "Opinion" the only thing those other popular brand seats are an imported product from China with a European brand name. People are buying them for racing seats $500 - $700 more then others just because of the brand which really doesn't make sense. You are actually paying $500 - $700 more to another brand for example because their name sounds cool. You can even look at the layout of the Sparco seats and 3A seats they will look very alike. 3A racing seats have a one year warranty against defects unlike any other company. When our customers first set in the Simulated Leather 3A racing seats in our showroom they said "This seats are just as comfortable as the Sparco Milano which retail at over $1000 and they even look the same." These seats are not too soft and not too rough giving you the most sport feeling possible when driving in your vehicle. We actually tested out to see if these seats will make you uncomfortable if you set in them for a while. We gave the seats to our employees for them to sit at their computers at work. We made them sit in the seats for two days. After sitting in the seats they said they never felt better. It actually felt better sitting in the simulated leather 3A racing seat then a $200 leather computer chair. The back didn't hurt at all and it was nice and comfortable. The seats are very nicely cushioned and will be the best thing you ever invested in your interior. The seats replicate real leather seats however it is nice thick vinyl. The vinyl is tight and shiny it does not look or feel like the vinyl from a seat cover at all. It looks and feels more like the leather for a Lexus.