I just priced junkyard Miata Seats last week. Found a nice set in Black and Grey Cloth with tracks and mounting hardware for $125.00. Take a look at latest Classic Motorsports, that's what they used in their Midget rebuild. 1/2 the cost of an upholstery kit from ther usual suspects, plus you gain an additional inch of legroom. Lets face it, Spridget Seats aren't the most comfortable things you can perch upon. You'll need to drill new mounting holes in the floorboards or modify the existing mounting hardware to fit. Not even a big deal to drill 4 more holes with a little extra in the way of a backing plate. That's the way I'm going to go.