With thanks to Phil McNeil for this contribution via the MGOC Forum.
First task is to remove the seats from the MGB.
With the seats out of the car, place
on a dust sheet and turn upside down and prise off the circular clips
that hold the seat base onto the frame, keep the clips safe.
Next is the back, remove the handle
and any clips that are holding the back cover on. Remove the headrest
(if fitted).
Next is the ZT seat; remove
the cover cap on the plastic wheel to expose either a screw or locking
washer, a pair of pliers will remove the washer and pull the wheel off.
There will also be two screws that hold the plastic cover onto the seat,
remove these and turn seat upside down.

Next is to remove this screw, which
will help to free off the plastic outer cover. (Pull hard)
With the plastic covers out of the
way, the seat cover can be prised off, apply a little pressure onto the
seat and the retaining clip (which is about 8inches long) can be undone
all around the seat base.
The back support is a bit
different, but it still has the interlocking clips, apply pressure to
the back and wrestle the clips apart. Start to roll the back cover up
the seat and you will come across several clips and loops that hold it
all together.

Pull here

Untwist this bit of
wire.
When you get to the top of the seat,
the cover can be pulled off the headrestraint fittings, this can also
apply to the foam.
With the foam out of the way remove
the plastic head restraint covers.
Measure the gap on the MGB seat frame
and transfer to the ZT frame where the head rests fits. This section
will need to be cut out and welded into place on the MGB frame, see
picture.


Weld into place, clean up and paint.
Apply the foam backing onto the frame
and where the air bag was insert new foam and tape up, if you intend to
use the reclining handle you will need to cut a hold for this.

Replace with missing foam and tape
up. The back board of the original seats can be refitted; this helps to
tape up the sides.
Pull cover back on (if you put a
plastic bag over the top of the foam it helps it to slide on)
At the bottom of the cover there are
two interlocking strips which will need to be fastened together to hold
the cover on. Once on there is a flap of material left, this can be left
on or cut off.
Seat base.
Put the seat foam base onto the MGB
frame and where there is a gap insert more foam to act as a packing
piece.

Pull the cover over the foam, turn
the seat upside down apply pressure and pull the cover and fix with the
original circular clips onto the frame.
Please note that it was easier to do the work than it was to write about
it and produce pictures, when doing these seats please refer to
Martin's explanation and pictures of how
he did it and cross reference the two articles as there might be
something I have missed off.

