Oh, forgot an important question - What are the differences between the 2? are they the same seats but the comfort have more settings? or are they completely seperate seats altogether???

I was curious if they could be swapped. Let's say a few years down the road I find a set of comfort seats on ebay, can I swap them out similar to how you could in an e53?

Also, are the headrests changeable? I have sport seats but really like the comfort headrest because I feel like I have to lean my head way back to get to the head rest. Ideally I could just pop a comfort headrest on a sport seat that matched leather, that would be the best of both worlds for me.

For what it's worth, I have the comfort seats and although I absolutely love the seats, I find the headrests really uncomfortable. I'm used to the seats where the headrests move back and forth I personally prefer them.

I even looked into replacing just the headrests but at the time I had a hard time finding them available in the color interior I have. I don't plan on getting the comfort seats on the next X5.

Sport seats for my wife's X5... it's actually not as "sporty" than my M3 seats so it's definitely more comfortable.