This is a high quality aftermarket seat upholstery kit for the Lowback 280ZX seats with the headrest. Each kit includes upholstery for both seats, with a full Velour face, and vinyl on the back. Easy installation and quality finish. Please specify color when ordering. To view color samples, please see our "Carpet & Vinyl Colors" page under the "Parts & Shells" tab on our website. New Aftermarket. Part#28407214