This wood chair cost $7.50 at Habitat for Humanity, Santa Ana.  I sanded off the finish, re-stained it an ebony stain, and added two coats of polyurethane varnish. The original chair had a wood seat with springs.  The whole thing was destroyed, so I threw it away. I cut new wood, but did not add springs.  I added new foam, cotton, dacron, cambric, and the upholstery fabric was from Home Fabrics, Santa Ana.  I added black and white tweed cording around the bottom of the seat, and the back of the back has the black and white fabric. Total Cost to do this re-upholstery project including the cost of the chair was $24.