Stock OEM S14 Seat Leather new from dealer?
 

Somebody told me a while ago that you could buy new oem leather from the dealer and slap it on is that true? im stuck between buying new seats or reupholstering my tan leather in my kouki

While there are part numbers for the covers, I doubt Nissan stills has any stock on them. Also, it's probably cheaper to get them reupholstered vs getting new OEM covers. It would cost you $1500 for the upper and lower portions and that's per seat.