The seats from this thread.
http://forums.dfwmiata.com/showthread.php?t=12212
They are in great condition, they arent going to bolt in directly to a miata, but it shouldnt be too hard to make them fit. I just dont want to do the work when I dont think I will gain any headroom. There are some pictures on miata.net that show these in a car, so I know they fit. I am selling them for exactly what I paid, no fuel surcharges. ;) PM me and we can talk about meeting somewhere.