I can't comment on specific differences between the Msport seats and regular. I can tell you that when I bought my X3 I drove both Msport and non-Msport trims and was impressed with the Msport seats. As I recall, they were more supportive and had a greater level of adjustment. To me they felt noticeably better that the non-Msport seats. The salesman told me that lots of people buy the Msport just because of the seats.
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Pat
2015 F25 X3 35i M Sport - Carbon Black
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