This is a heck of a nice resin detail item.  The Hasegawa Bf-109E is a very nice kit....EXCEPT for the cockpit.  In the cockpit the kit is lacking in a BIG horrible way.  Below on the right you can see a photo of the kit seat.....horrible lack of detail....especially for 1/32.  But Cutting Edge Modelworks has come to the rescue with their resin seats.  In this package you get 2 identical seats.  This particular seat includes the seat back pad but no seat belts.  You can also buy seats from Cutting Edge Modelworks with the pad and seatbelts or with the seatbelts and without the pad.  I painted up one of them to give you a rough idea how they might look.

Side views of Cutting Edge seat.	Hasegawa kit seat

This seat will permit you to add your own seatbelts and pose them however you choose which will give the detailer plenty of options.  I found the detail on this seat to be very good....and crisp and I would highly recommend this seat to anyone building a 1/32 Bf-109E.  Considering you get 2 seats for $5.99...it's a very good deal.

Steve Bamford