Kirkey Racing Fabrication takes great pride in building the finest aluminum racing seats available. Our seat's quality and comfort is proven on dirt and asphalt ovals, drag strips and road courses throughout the United States, Canada and overseas. We are proud to have many of the top dirt and pavement drivers in the country using our seats and giving us valuable feedback. Intermediate 20 deg Layback Double Rib Support Seat $139.00 Cloth Seat Cover for Intermediate 20 Deg Layback Seat $80.00 OUTSIDE OF CALIFORNIA - YOU PAY NO SALES TAX. Safe & secure ordering with 128-bit SSL encryption. All prices in US dollars.