New upholstery grade Ultrasuede I found on Ebay at a VERY reasonable price (about $150 for 11 yards)! Re-used back foam, replaced seat foam and had stitching done by local independent seamstress for about $1200 total. Im very pleased with Ultrasuede fabric performance. Took a scrap piece, rubbed in coffee, oil, dirt and labeled each with ballpoint pen. Everything, including pen, washed out with sponge and soapy water!