Only two are needed – front to fit a 1999 Peugeut 406 1.9dt. No leather, just regular comfy seats. Not Recaro or whatever the sporty types have in their Clios, but more like a aeroplane seats. Where on Earth do I start looking? Any ideas? Thanks!

breakers?

Breaker yard does seem the obvious place.
But if you want something decent quality then Kab or Recaro are the people, although expensive. Plus getting the correct seat rails to fit the car can be a lot of hassle.
Some car seats need electric cables to be connected to get the SRS to work correctly (eg Volvo, who incidentaly have a good reputation for comfy seats).

You can't really just cut and swap seats that easily. You either need aftermarket seats made for the car (think race/mod market) or you get the same seats from a breaker. Simple as that really. As mentioned you need the seat rails to fit your car too, so if you get aftermarket seats don't forget to check they have rails to fit your car – rails can be almost as much as the seat themselves.

Car Dismantlers?

Find out what the top of the range 406 was and find seats from it from a breakers. They are more likely to be more supportive or comfy. Failing that maybe seats from another Peugeot which are more likely to fit.

Don't discount Recaros and the like – they do more than race seats and I think they do luxury sports seats too.

ebay will also have a lot of people splitting a car similar to this

a scrappy will be cheaper than a dedicated pug breaker, but you'll have to unbolt the seats yourself. Make sure the shape is the same – there was a fairly significant 406 facelift mid-life, and you may find early seats don't fit the later car and visa versa (was the case for a mondeo)

google 'parts gateway' – I've used it before and got a result in less than an hour.

As mentioned though, make sure if someone has what you require, they come with everything you need.

google 'parts gateway' – I've used it before and got a result in less than an hour.

Yes, I too was bombarded with people phoning and emailing me offering me parts from parts gateway, all at stupendous prices. Well, stupendous in comparison with my local scrappy who gave me a whole back axle, brakes and associated hardware for £20. The calls did only last a week or so though, but it was enough to put me off ever using it again!

Oh…..I used it to get an electric window regulator for a MkIII Fiesta and I think I only gave my e-mail address.
I got several e-mails and took the cheapest offer, which wasn't a great deal, £20 or so. It wasn't any real bother.

All the scrappies I went to said I was welcome to find what I wanted and they'd give me a price, but would have to take it out myself which meant drilling out rivets and was more bother than just paying a bit extra to have it posted to me.

http://shop.ebay.co.uk/?_from=R40&_trksid=p3907.m570.l1313&_nkw=406+seat&_sacat=See-All-Categories