Just bought a 88.5 Samurai, and would like to either reupolster the front seats or get replacement seats.
Do seats from a Geo Tracker fit the 88.5 Samurai ? If not,what is the best way to improve on the front seats for a 88.5 Sami?

Neon seats fit pretty well, and Tracker seats are not the largest but you will need most likely need to modify your seat brackets to make them fit.  There is a pretty good articles on Izook.com that cover installing seats from another vehicle..

http://www2.izook.com/?page_id=163