Deluxe, high back polyurethane seat with steel frame construction. This seat is water proof and fits many models for Gravely, MTD, National, Snapper, Toro, Yazoo, Western, Bolens, Gilson, Roper, Wheelhorse, Dixon, Massey, Allis-Chalmers, Bobcat, Case-IH, Ford, New Holland, White, Oliver, Mpl, Moline, Massey Ferguson and Murray riding mowers and tractors.