The two most important things to keep in mind are which areas are visible after you install the seats, and to be patient.  Every suface does need not be perfect, once bolted in, Seadoo has designed these seats to hide areas that where excess material bunches up; if you look closely, you can see where they did this.  Focus on the making the visible areas perfect, and excess vinyl can be hidden in the non-visible areas. 
Also; if you are having difficulties, step back for a couple hours and relax.  (PLEASE DON'T HESITATE TO CALL ME FOR ADVICE) Getting frustrated is your biggest enemy when doing the install.
Helpful links-
Parts diagrams and microfiches.
Watersports enthusiast forum.
New and used parts
Detailed mechanical info

Removal and Installation
Tools Needed:
Pneumatic(Available from Amazon)
Rivet gun
Basic hand tools
Heat gun or hair dryer for vinyl other than the 4 way stretch OR if temps are below 80f. (optional with Violet, Yellow, White, Marine Green, Metallic Silver, Aztec Red.)

For foam repair:
Paint scraper-3" wide or larger
Propane torch or heat gun
Marine foam-medium to firm
1/4" sheet/headliner foam
Drill with wire wheel
Contact adhesive

Staple gun (Pneumatic)
5/16 leg stainless or marine grade staples
3/16 long grip(1/2" grip staples)
Rivet gun
Drill and bits
Basic hands tools
Utility knife and scissors
Hair dryer or heat gun if using any vinyl other that 4 way stretch or temps are below 80f.

Online Microfiche's available here.

Removal and installation
-All four and five seat models-

Lower bench cover:
Unbolt the 4 10mm bolts, they are located directly above the gas tank in the engine compartment.  Pry both sides of the bench up to break the darts free, then lift out.  An air ratchet is extremely helpful.

Begin by laying the assembly on a flat surface.  Lay the cover over top of the bench so the two sewn seams are centered on the two humps that separate the small cushions from each other.  On each side of the seat, carefully pull the top part of the fabric over the edge and wrap it down to the bottom of the frame.  Put three staples in each side; place them further towards the end of the vinyl so you will have room to add more staples later on when correcting any errors.
Turn the assembly so you are facing the stern part of the seat(the "u" shaped cutout will be facing you).  Now push down, then SLIGHTLY forward on the fabric, and staple around your hand(There is a lot of stretch in the fabric at this point and it will want to pull through the fabric.  You may want to have a helper push down on the fabric to relieve some of the stress as you staple).  If the fabric is pulling through the staples, try this-push down with the stapler, then when it touches the seat base, push forward a bit, this will lessen the upward pull of the fabric. Use the small cushions as a guide, occasionally testing the size of the void you are making.  If it is too small to fit the cushion back in place, make another pass with the stapler around the perimeter of the void to make it bigger.
Next, face the bow part of the seat and pull the fabric tightly over the edge and staple the bow facing part of the fabric only.
Go back to the stern side.  Break it up into sections.  Staple the center 1/3 of each section, then staple at the corners.  Where there is excess fabric, you should be able to use it up between the stapled areas.  Last is the corners of the assembly.  By far the most important thing to remember is that only the front and top is visible once installed, as its just about impossible and also not necessary to make it perfect all the way around.  Push and manipulate the fabric until the large and moderate wrinkles are gone.  To get out the remaining small wrinkles at the edge of the frame, place the firing part of the staple gun directly onto the wrinkle just at the border of where it will be visible.  Pull the wrinkle out and away from the visible surface, then fire.  With this trick you should be able to get every wrinkle out with some patience.

Cushion inserts:
Lay the bench upside down, and drill the TOP of the rivet off, no more.  Pry the inserts out, and push out the remaining rivet with a screwdriver or punch.
Lay the cushions upside down over the fabric, center them, fold one side over, and staple the center 1/3.  Pull the opposite side taunt, and staple the center 1/3.  DO this with the 2 remaing sides.  Pull the fabric over the apex of the corners and staple.  Push/pull the remaining fabric between the corners and center sections smooth ans staple.  Use the stapler trick above to remove any remaining wrinkles.

Upper Assembly:
Pull the control assembly out of the hull enough to reach the 10mm bolt located on the top part of the inside hull(may be necessary to disconnect the forward/reverse cable).  On the port side, remove the cup holder and remove that 10mm bolt as well.  There are two more 10mm bolts in the bulkhead in the engine compartment, towards the top.
Outer Armrests
Pull the tails through the seat frame until the stitch line on the front of the cover is about 1/4" away from the edge of the armrest. Put a few staples in the center of the top and bottom armrest, and work toward the front.  Do the same think from the center back, finally pulling the tails tight and stapling them.

Bolster armrest:
Pull tails through the seat frame, then pull the top and bottom tight.  Staple them, pull out the wrinkles with the left and right tails, and staple.  I have it helpful to use a wiping motion, similar to applying sunscreen, to make fine adjustments and smooth out the vinyl.  A bit of heat is helpful as well.

Place the cover over the foam and pull the ears through the frame.  You may need to separate the foam from the cover on the top of the back rest where is curves from horizontal the vertical to tuck the vinyl under.  If so, simply get a flat blade screwdriver and scrape the foam away from the plastic.  Next, manipulate the stitch on top of the cover that goes from port to starboard so it is straight centered along the edge of the foam.  Staple the entire length.  Now pull the bottom taunt and staple the entire length.  Pull the ears tight and staple them.  Trim away any excess material that causes wrinkles.

Installing cushions into lower assembly:
use 12 3/16 dia., 1/2(long grip) rivets

Bow Cushion:
1995 Models-Remove the screws/bolts holding the base in place, then proceed with the darts as indicated below.
Pull the cushion up to expose the plastic darts used to anchor it in(some models may also have screws that need to be removed)  Using a pair of dykes or old,sturdy scissors, position the tool between the hull and nylon strap the dart is anchoring.  Pull upwards to remove the darts.
1995 Models-Simply position the cover over the old base and foam, then staple.
Remove the old base and foam and install onto the new cover, being careful to avoid putting too much stress on the zipper ends.  Some trimming of the base may be needed.  Reuse the old darts.  If broken or missing, they can be found at most auto parts stores in the body/paint section.

Bow Backrest:
Challenger/97 Speedster
Push upward with a quick blow to the bottom port side.  It will lift up so you can manipulate the starboard side off of its mounting clip.
Sportster/95-96 Speedster
Early models with darts-gently pry around the perimeter until the piece is off.  Care is needed as replacing the darts is a pain. 
Later models-2 brackets are used to secure the piece, pry outward from the bottom, then upward.
No special steps needed.

Spotter Seat Half Moon:

Remove the 3 philips screws accessible through the cargo hold.  A flashlight might be needed as they are difficult to see.

Simply cover the old vinyl with the new piece.  Pull the bottom piece taunt and staple, followed by top.  Staple the center 1/3 first, then pull the corners tight and staple them.  Use up the excess material between the two areas you already stapled.  I dont recommend removing the old one, as it may not be rigid enough without the old cover due to  the cheap base material Seadoo used.  Make holes for the bolts with a heated screwdriver or razor blade.  **There will be two small creases towards the front of the cushion, Ive made these as small as possible.  They are unavoidable due to having to join the larger upper piece with the lower. 

Spotter Seat cushion insert:

(be very careful, this part holds a lot of water and may be delicate from moisture)
Remove staples from the fabric on the underside of the assembly, then remove the rivets on the underside with a drill, only drill the head of the rivet off, dont drill into the plastic base.  Remove the top cushion from the base, then pop the rivet body out.
Same as the inserts on the rear bench.  Use some washers between the seat and rivets if you cannot find rivets with the same size head as stock.

Spotter Backrest:
Open the cooler door and remove 3 8mm bolts, pull out the side where your arm rests first, then pull the piece out towards the stern.
Place the new cover over both ends of the old piece and staple each corner, then work towards the middle.

1800 Challenger Models/2000/X20

Bow Backrest
Push down, then pull the bottom outward, then up to release the clip from the hole in the B/R.  Start on the port side, then work around to the SB side.

Mid-ship backrests
2000/X20 only
Push down and pull the bottom outward, the cushion will now slide up and out of the clips.
Vinyl installation-
Center the cover over the base, then staple one side.  Pull the vinyl tight enough so the center is about an inch away from the foam, then staple the other side.  Pull the center/top snug, and staple.  Now pull the bottom tight so it's lying on the foam and staple.  Now work from the middle to the sides, doing the top and bottom equally.  Do the same from the middle of the sides, working upwards and downwards equally.

Bow Cushions
If they haven't rusted away, unbolt the straps holding the cushions down and remove.  Velcro can be used to secure cushions that have rusted away.

Captain's Chairs 1997
Consist of two backrests, two lower cushions, two outer armrests, and a rear facade.  These are all fastened with automotive style plastic darts or rivets.  Darts are removed by supporting and prying up on the head with scissors/plyers, rivets must be drilled out(!!Only drill the head off, don't ream out the rivet hole.!!)

Capt. Chairs 1998-2001(molded style)
Please call or email for info.

Outer stern armrests
Remove the 8mm bolt accessible from the engine compartment under the rear of the armrest, then lift out from back to front.

Stern backrest
Unbolt 3-4 10mm bolts from the engine compartment bulkhead and drill out 2-4 rivets from the same area, then simply pull the whole assembly off.

Lower stern bench
Unbolt 4 10mm bolts from under the seats through the engine compartment.  You may need to apply a little extra force to either side of the assembly to break the darts free and remove.

Simply separate the velcro and remove.  Some models may use snaps as well.  When applying the new velcro,  you may use contact cement, silicon, or rivets to secure them to the hull.

Unbolt 5 12mm bolts from the sundeck side of the assembly and remove.  Save the edging around the back to replace once you have the new cover on.
**Damaged foam can be cut out and replaced with high density foam available from Joann Fabrics, Rochford Supply, or an old chair/sofa cushion.   Use Dap contact cement, 3M Super 77 or 99 spray adhesive to glue to old foam to the new.  All are available at Home Depot/Lowes**
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