I bought the fabric from Bailey's Upholstery Fabrics here in Tucson, but you can get it anywhere. I used EZ Oxen brown but you said you want gray. You should be able to find the right stuff online as well. The thread came from the Thread Exchange, available on line. The sew foam also came from Bailey's but you can get 1/2" scrim backed foam online or at any upholstery store. I sewed it all together using a commercial machine that I purchased a few years ago. It isn't hard to do at all. I could dig up some pictures of sewing the pleats if you're interested.409T , where did you buy your upholstery ? I'm interested in purchasing the upholstery if it's available in light gray.