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No two seats are quite the same across different vehicles, so getting the specifics right matters when you buy used, second hand or a replacement. Answer a few quick questions below and breakers will only quote if they have the exact matching part in stock:
No — the E46 (1998–2006, facelifted 2001) and the E90 (2005–2012, facelifted 2008) are different generations with different floor mountings, rail widths, and electrical connectors, so seats do not interchange between them. Stick to sourcing a seat from within the same generation as your car. Always confirm the exact generation and body style with the breaker against your registration.
The E90 generation runs from 2005 to 2012, with a facelift in 2008, and seats from either side of that boundary are often physically compatible because the platform did not change. However, wiring connectors for seat heating, memory functions, or side airbags may differ between pre- and post-facelift cars, so you should confirm with the breaker whether the specific seat matches your car's electrical setup before buying.
For the front seats, fitment is generally the same across saloon, Touring (estate), and Coupe body styles within the same generation, as the front floor structure is shared. Rear seat fitment is a different matter — the rear bench and side pieces are shaped to each body style and typically will not interchange, so always specify your body style to the breaker.
SE and M Sport are genuine BMW trim levels that use noticeably different seat designs — M Sport seats typically have deeper side bolsters, different upholstery, and a distinct base shape compared to SE items. Mounting points within the same generation are usually the same, but the look and feel will be mismatched if you mix trims, and the seat may sit slightly differently. Confirm rail and connector compatibility with the breaker, and be aware you may be left with a visible trim mismatch.
Yes, it matters — NS (nearside, passenger) and OS (offside, driver) seats are handed and are not interchangeable. The seat base, side bolster shape, and any built-in side airbag are all specific to the side of the car, so always tell the breaker clearly which side you need.
Seats fitted with side airbags or pretensioner seat belts are safety-critical components — both are single-use devices that cannot be redeployed once triggered, and incorrect wiring can cause an airbag to fail to fire or to fire unexpectedly. Professional fitting by a qualified technician is strongly recommended for any seat containing these systems. You should also ask the breaker to confirm airbag module compatibility with your car's specific SRS system and to clarify which pretensioner variant is fitted, as these details need to match your vehicle.