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I doubt anyone here has this heat seater problem figured out by him/herself. Like I mentioned before, this is a common problem for the '97-'99 ES owners, and from what I hear, most of them just suck it up and pay the dealership to have them replaced, usually at face value. This most likely means there's no known DIY fix for it.
i was browisng around the net one night and i read that someone upgraded his ground wires and his heated seats work w/o any problems afterwards. i wish i can find that URL.