I agree with John, when you look at your SL your eyes will go to seats first. I to was told not to cut cost in this area of restoration. I shopped around and found GAHH the best for their kits. The auto upholstery companies in this area all swear by GAHH. Claim that their leather is the best on the market and sewing is top quality and every seat fits like a glove. Talk to Jackie Salame at jackie@gahh.com. By the way prices are currently reduced for a linited time.
However if you are still wantinmg to shop around, try Heritage Upholistery & Trim, in Blaine WA. They are top quality too, howevery, did not have the exact color match in leather (Dark Red #242), so I went to GAHH.
Bob
Robert Hyatt
Williamsburg, VA.
1970 280SL, Red on Silver,4-speed, Euro spec; 1999 C230 Kompresser Sport, Black on Black; 1990 Miata, Black on Red, 5 Speed