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I think we can assess the material to be a dark brown vinyl material. I asked Henry Smith who worked at Boston Whaler 1958-1982 and he could not remember the supplier. The supplier may have been Art's Auto and Marine, Brockton, MA. You could give them a call and ask them if they supplied the material; they have been in business for 65 years (artsautoandmarine.com) and fabricated the original reverse pilot seat cushion and other cushions for Boston Whaler. Also take a look at automotive vinyl products like what is sold wholesale at KOVI fabrics (kovifabrics.com). You might find a sample that is very close to the original pattern-color material.