[jayjacque]

For the repair/refinish part of the job:

Probably around 220 grit wet sandpaper or grey scuff pads. If you use just the sandpaper be careful to not be too aggressive. If you use a solvent with it or even water, it will do more of the work for you. You don't have to sand all the way down, but enough that it breaks up the coating. And you'll see quite a lot of what you thought were cracks go away. Only use crack filler for what is absolutely needed, then air or heat dry and lightly sand afterward. Paint several coats with adequate drying in between (you can use a hair dryer or heatgun on a lower setting to help speed the process). After your first coat of paint/dye dries you might also see where you still need to fill. So don't be afraid at that point to fill again, dry, sand, and paint that area as many times as needed.

For some of these jobs I normally use another comparable product to Leatherique (just because it's less expensive), and not to confuse you, but I prefer to use the rejuvenator AFTER I've sanded but before applying a new coating. The reason to do after sanding is because sanding opens up the pores to receive the rejuvenator. In the winter time it is also advisable to pre-heat the seats for the same reason.