I'll be in San Diego soon and for years I've heard that Tijuana has many upholstery shops that can re-do your seats for much less than their domestic competitors.
An hour on Google did not turn up much - many of the posts are dated.

I've pasted some highlights below, but I'm wondering if anyone has more recent experience, and can be specific with who they used and what it cost.

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Random posts from the internet:
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There are a number of excellent upolstry/body shops in both Tijuana and Rosarito. There are a lot of OK ones, and a bunch of not OK shops. You need to bring your car and stop at several (there are probably 20 + in the downtown/east of Revolution area). I've used Ricardo a number of times, and have referred many friends to him - never a problem and excellent work at a fair price. ..... Much of the work can be done in one day, some might take overnight. You can expect to pay 1/3 to 1/5 of what it would cost you in California for similar work.
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2009: Go to Baja Jr, 3rd and Negrete (2 blocks to Revolution. Talk to Ricardo (owner) and tell him Dave referred you. Good work, fair price and he will stand behind his work. He´s done both boat and car/truck upolstery for both myself and a number of friends. Talk about materials you want, etc. but don´t negotiate him on price -- his quote will be fair to all of you (you, himself and his employees). If Ricardo isn´t there when you show up, have them call him. A good man.
I did interview and talk with a lot of shops. Good luck.
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My neighbor used to own a used car lot and would bring all the vehicles that needed any upholstery work to this place. They are supposed to be one of the best. This place has been in business for over 30 years.....Address is 50 Segunda
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Tijuana is as legendary for auto work as Hong Kong is for tailoring. As in Hong Kong, patience in arranging for custom work and waiting for completion always pays off. The Tijuana Convention and Visitors Bureau (tel. 84-05-37) maintains a list of reputable upholsterers and body shops--check this list first if you don't already possess a recommendation from someone you know.

Typical of the better upholstery shops is Richard's Upholstery at Calle 2a and Av. Madero, which offers tuck-and-roll, diamonds, plaids, squares, and just about any other style in leather, vinyl, or fabric. Prices are half, or less, of what a U.S. auto upholsterer would charge; a complete auto interior starts at around US$225 and requires a full day. Check the quality of the upholstery fill in advance--less reputable shops may use low-quality materials, like newspaper in place of foam. You'll find several other upholstery shops along Calle 3a between avenidas Ocampo and Pío Pico. Prices quoted verbally are usually negotiable.....