Bestop 39435-37 TrailMax II Fold and Tumble Spice Vinyl All-Vinyl Bench Seat for 1997-2006 Wrangler TJ Factory-style Fold-N-Tumble operation with dual headrests Sturdy Atlas frame and Variable Rate of Resistance springs for great support High-density closed cell foam minimizes fatigue, maintains the seat shape Meet Federal Motor Vehicle Safety Standards Automotive-grade all-vinyl upholstery using industrial thread