SDG Complete Seat - Tall M232 Complete seat, ready to install &ndash; no staples, no mess, just bolt and go Water-resistant, light weight, closed cell seat foam reduces breakdown for longer seat life. Nylon composite seat base optimal strength and durability. Three-panel, dual-stage gripper cover with double-stitched nylon taped seams. Medium grip center pattern offers a tacky, confident feel while the high grip sides allow for enhanced control and reduced fatigue.