www.jdm.com or maybe japan has them.. haha.. couldn't resist. im just being a post whore.
why not just get aftermarket seats? like recaro or bride. z32 seats are starting to show up in 240s. you can always use s14 seats. i think someone by the name of tokyo connection was also talkin about importing s15 seats when he comes over. that was in hte for sale section months ago though.