Okay, after an hour of trying and fiddling I still can't seem to get the rear head rests off. I'm trying to fit a rear seat cover but I don't want to cut two great slits in it to fit the head rests through.

They pull out about two clicks but then it wan't slide any further, there is no fancy button like on the front head rests and I've had the back cover off and all I can see through the metal is a white clip type thing. Am I on the right track or not?

Any help would be greatly appreciated.

They cant be removed! I've just re-trimmed the interior of my 323f in leather myself, and there are clips inside the seats that keep them in place! The only way to remove them proerly is to take the seats appart, and trust me, it ain't easy! Sorry.