if your wanting to re-upholster your seats, it will vary depending on the shop you go to. If you want leather it will mostly be between $90-$120 per panel, cloth and vinly are usaully $45-$75 per panel, shop around before you commit to one shop look at the quality of work being put out. Oh and if they say they need the car for more then 5 days go somewhere else, it only takes about a day to do 2 seats if at that