Seats

You can get synthetic re-skin kits here:

http://www.interior-innovations.com/…duct_detail/90

Or leather here:

http://www.interior-innovations.com/…duct_detail/38

OEM surplus sells seat parts if you just need the lower cover or something
didn't look like they had grey though.

http://www.oem-surplus.com/nwp/300zx-6.htm

Thanks Karma, Looks like i may have found someone in my town who can do the upholstery restitching for cheaper, and he warranties his work so thats a plus!