U.A.A. INC. Firefighter Low Back Seat Covers Steering Wheel Cover SC-130 Universal 2 Front Seat Covers with 2 Headrest Covers 1 Bench Cover ; 1 top & 1 Bottom Cover Steering wheel cover is made to fit most 14.5" - 15.5" wheels. U.A.A. Inc. Product Polyester Material Seats