Gary,

When I bought my car (in boxes) it did not come with seats. I made a set of seats using plywood, same measurements as original. Didn't find them to be comfortable. As you have done I looked around for a set of seats, more money that I was willing to spend. I found a set of MGB seats, but were about 5" too wide. I cut down the bottoms 5" and the bottom of the back 5". I left the top of the back original. Had the seat pieces welded together. The person doing the upholstery was able make cushions for the bottoms and then custom made the backs to look like clam shells. They seem to fit the car, I may have to put more padding in the bottoms, but useable. They are not original to the car, but I want a car I can drive, not just look at. If you would like I can send you pictures of the process.

Ben

PS: mine is a 54 +4