Probably the most important thing to remember is that the driver's seat is different than the passenger seat so you can't mix up the matching seats covers.
Miata.net has the definitive word on installing seats and seat covers, unfortunately they only cover the 1990 to 1999 models.
Seats
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90-97 MAZDA MIATA MX-5 MX5 FRONT BLACK SPORT SEATS |  |
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US $349.00 | 1d 1h 20m |
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MAZDA MIATA SEATS LEATHER BEIGE MX5 | |
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US $550.00 | 3d 4h 36m |
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MAZDA MIATA SEATS LEATHER BEIGE MX5 | |
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US $550.00 | 3d 4h 43m |
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MAZDA MIATA SEATS CLOTH BLACK MX5 | |
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US $350.00 | 3d 4h 59m |
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Seat Covers
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MAZDA MIATA 1990 1991-2008 S.LEATHER SEAT COVERS | |
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US $195.00 | 10d 19h 33m |
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1990-1997 MIATA MX-5 SYNTHETIC LEATHER SEAT COVERS | |
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US $199.99 | 1d 22h 18m |
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1990-1997 MIATA MX-5 SYNTHETIC LEATHER SEAT COVERS | |
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US $199.99 | 9d 5h 34m |
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1998-2001 MIATA MX-5 SYNTHETIC LEATHER SEAT COVERS | |
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US $199.99 | 1d 22h 19m |
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