I have a set of black leather Corbeau TRS's and had set of cloth Corbeau LG1's. The TRS is a nice seat, but the LG1s way more comfortable. At the time I picked up the leather TRS's, the LG1's weren't available
. If you have the $$ I would opt for a set of Recaros Sports. They are a killer seat
, but then it is reflected in the price.
LG1's (formerly known as Legacy)
http://www.motorsportseats.com/corbeau/legacy.html
Recaro Sports
http://www.motorsportseats.com/recaro/sport.html