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Sorry 2006 guys, this is only for the 2007 B9 only. It lists for about $140 but you can find it online for about $110.
The part number is: F5510XA000ML
Remove the square plastic covers on each side behind the second row seats. Push in the ends of the cover, position the cover in the recesses and pull the ends back out to fit (it took me about 5 minutes to figure that one out). It fits well, but it does not fit close to the backs of the second row seats.
The part number is: F5510XA000ML
Remove the square plastic covers on each side behind the second row seats. Push in the ends of the cover, position the cover in the recesses and pull the ends back out to fit (it took me about 5 minutes to figure that one out). It fits well, but it does not fit close to the backs of the second row seats.


