Technically, these are for E36 seats. I ordered them for my 325is last summer and took them off when I sold it. The fit isn't exact but its close enough.
I went with the material they call spacer mesh for several reasons. One was to get my sweaty butt off of the hot leather in the summer. Two was to separate me from the cold leather in the winter. And three, they were reasonably priced.
The install took all of ten minutes.
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