Underneath the upholstered cover lies Mastercraft's Full Suspension Liner and Double Pirelli Seat Straps. This is the same internal construction of their full race seats. High density foam pieces are applied to build up the seat areas for comfort and protection. Nylon parachute cord holds the liner in place on the frame. The covers are made from a high-quality Rogue Naugahyde and the center sections made from a close-weave nylon fabric. Mesh materials are also used to allow moisture to dry and allow the seat to breathe.