Hell, Why not?

Grab the Playseats Evolution Gaming Seat for $249.99 (24% off) at Amazon.  $299 or more just about everywhere else... 

This is by far the cheapest racing simulator seat of high quality that I've found. The others like Gameracer or Virtual Racer X are ridiculously priced.

They have it 'coming back in stock soon' status, so put in your order now at this reduced price if interested.

Check it out:  Amazon - Racing Cockpit

Amazon.com Product Description
With its completely renewed design and double-stitched vinyl cover, the white Playseats Evolution gaming seat puts you smack dab in the middle of your favorite racing game. The seat works with almost all racing peripherals on the market and every game console, including the Xbox 360, GameCube, PlayStation2, PCs, and more. More importantly, the chair is notably comfortable while delivering the most realistic racing simulation around.

Details include a reinforced steel tubular construction that adds stability and eliminates excess wobble, a non-flammable seat material, and an easy-to-assemble design. Just install a game steering wheel, such as the latest Logitech model, on the middle pole and attach a couple of pedals along the bottom (all sold separately). The setup is also easily adaptable, with multiple adjustment knobs letting you move the wheel and pedals closer or farther, depending on your height. Appropriate for ages 8 and older, the Evolution seat is the perfect accessory for gamers who want to boost their lap times in style.