If you have the originals
I always try and follow the general rule of thumb: chandleries and marine specialists charge more. Sometimes, it is necessary and/or worth it to get that expertise. I wouldn't have my local mechanic work on a marine engine, nor would I have a stainless steel part for my boat fabricated by just any local shop. I don't put new boat cushions in the same league. If you have the originals, try taking them to a local upholsterer. They can measure and copy them, and they will probably charge less than a "marine" specialist. If you know what you want and need and can specify it (closed-cell foam, mildew resistent fabrics, etc.) the non-marine specialist should be able to give you a quality product. Of course the marine guy might already have the patterns for your boat on hand and will have knowledgable recommendations about fabrics and construction details. That being said, no one will give you a very appetizing price for new cushions. They are just expensive. I got a few quotes several years ago to replace the cushions on my Oday 23; they came uncomfortably close to half the purchase price of the entire boat. If you don't want to go local, try Defender (Defender.com); they do custom canvas work and they may be able to do cushions as well.
