I can say with pretty good authority that the front of our back seats are leather, and the back (part facing the tailgate) is vinyl. About two months into my VX ownership my dog decided to climb out of the cargo area and in the process shredded the seat backs. When I had it repaired the upholsterers told me I was lucky that the damage was only to the back of the seats, because repairing vinyl was much cheaper than repairing leather.