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I looked for a couple years for the set I found. I found them on Craigslist a few years ago, they aren't perfect but neither is my car. I was able to get the door armrest pads and steering wheel also. Its rare to find them. I think Allmag had their first set about a year ago and wanted crazy money for them. I suggest looking on car-parts.com for salvage yards with cars. Unfortunately most I've seen listed there were destroyed because they don't protect the seats from weather when windows or top are left down or removed.
If you don't want to wait and have the money you could have them recreated by an upholsterer. That may be the best solution as it does seem like the top foam goes flat even on low mile seats. You could also tweak the color a little if you want as the original goes a little orange for my taste.
Thanks! I bought them about a month ago. I'd been thinking to replace the tan interior with black, but decided at the last minute to leave it. This is the second set I've seen there. Allmagautoparts is another site for mini parts if you havent seen it yet. I saw an article where someone put r57 seats in his r52 also, with a small modification, so that may be another route.
Next up is the sidewalk steering wheel (already purchased), the joyingauto 6.5 single din android radio (also already purchased, but waiting on the connector kit because "harman kardon"), and possibly wood trim for the dash (not sure).
I bought my set over at MINI WORLD in LA, Call them and and see what they have.
You can look them up on facebook and see what they currently have: https://www.facebook.com/p/MINI-WORLD-INC-100065428151512/Another good place to look for is Pick Your Parts.