After a search on Lear interiors, I'll assume the seat material is leather, right? The 87 GN seat material is cloth, but if you look at my seats, you'll definitely have a difficult time distinguishing which panel was replaced and on which seat. There are very few companies (SMS fabrics is 1 of 3 in the whole US) that reproduce fabric and because of low demand, these types of companies are dying out. If nothing else, call them and inquire about the material. Mind you it's not cheap. Minimum order is 1 yard of material, and the yard of black cloth cost me $90. Now Bweavy said he would of sold me a whole back seat, and I could of taken the seat to my upholstery guy to use to replace the panel (in my front seat), but i don't know if he has a Lear seats. So there may be another source. But before you decide to poo poo my idea, it won't hurt to call.