On the west coast of the US, Veteran Co. in Los Angeles.

Be aware that veterans shipping is outrageous. I’ve ordered material from them, granted small amounts and the shipping was 2-3 times the material cost. Had this happen twice

Coast to Coast leather has it. Keep in mind the you can buy the upholstery from the dealership for relatively cheap. I used to replace panels on Mercedes seats until I called my dealership and found out that I can buy an entire base cover for $260. Now I just buy the covers from the dealer and install them.

Wish they were that cheap in Australia we get stung big time Around $900+ tax

Damn. Australian $ or US $?

Either way, that's really pricey!