I just got finished installing S14 manual seat belts in my 90 240 coupe. For those who are thinking about doing this conversion....I warn you that it is more time consuming than you think. Removal of the old parts was not that bad. Of course, like someone else has stated, removing the front seats does give you more room to work with. AUTOMATIC SEAT BELTS suck!!!! Sorry.... I was too lazy to take some pics of the conversion.

Pointers:1. you can actually reuse most the same bolts that came with the S14 belts (except for the bottom anchor) --- you have to reuse one of the old bolts from your s13 automatic kit to bolt down the belt on the floorboard sides {it's the shorter bolt that holds track located on b-pillar}2. plug up the threaded holes with weatherproof silicone where the old seat belt (shoulder) mechanism used to be --- its the two seat belts sticking out on either side of the armrest3. make sure you use thick metal material for seat belt bracket mod --- the distance between the holes on the S14 belt mechanism is about 2 1/2" shorter than the S13 unit.....you have to make some kind of metal bracket in order to reach the upper screw hole

I cut a slot in the pannel to hide the bolt that goes into the pillar .. I didnt think it was all that bad.