Yes, the driver's seat has the speaker perforations in the headrest - will have to see about them when the interior is stripped off. I'm not sure about the passenger seat - as I look at them the passenger side is a slightly lighter shade of gray, likely just age, but then again it could have been changed out in the 24 years it's kicked around :LOL: I had not really thought about using those speakers, but it is probably a really good option - those and a woofer in back might be enough for my non-discriminating ears. The tinitus blocks all the real highs, anyway...:CRY: