Originally Posted by sexybmr
It is my understanding that racing seats will not square the driver to the wheel. I know that the factory seats are set off center on the brackets to correct this but I haven't come across an aftermarket set that does.
It is not the seat that needs to be offset, it is the mount for the seat. There are three parts to an aftermarket seat, the actual seat, the rails underneath to move froward and back and then the mounts, from the car to the seat rails. Each car's mounting points are different so you need the right mount for the right car. For the E36, the mount offsets the seat towards the tunnel. I actually got my seat mounts made for me by someone and they are going to make me another set in high grade aluminum for lightness and strength. Costs about $150 for the pair, much better than the $160 each from Sparco made from steel.
pm me if you are interested in seats, I know a place you might be able to get some at a good price.