Here is somebody who has fitted P38 seats.
1991 LAND ROVER 110 DEFENDER 300TDi OFFROADER/OFFROAD NO SWAPS NOT BOBTAIL/ | eBay
Personally I prefer the Classic seats in fabric (as per my RR).
1991 LAND ROVER 110 DEFENDER 300TDi OFFROADER/OFFROAD NO SWAPS NOT BOBTAIL/ | eBay
Personally I prefer the Classic seats in fabric (as per my RR).