Yep. 95 M-Edition only. No headrest speakers and the only adj. headrest seats available for the Miata in the U.S.
What year Miata used these seats? It looks like they have adjustable headrests. Was that an M thing?
http://cgi.ebay.com/ebaymotors/ws/eB...tem=2470214536
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They are lower (as far as actual sitting position) than any other Miata seat too.