There is a soft cloth like material inside. Plenty of high quality aftermarket ones available but they cost about as much as the oem ones. I have a tan set for sale but lowest I'd go is 100 shipped unless purchased with other items. With the time and money you would spend fabricating your own your better off buying new or from ImportsExtreme. IE may be more expensive than oem now though I haven't checked in awhile. As far as price ranging for excellent condition it all depends on supply and demand. Also just because the ad states one price doesn't mean he got it.
