TL* THE CONTACT OWNS A 2001 FORD EXCURSION. THE CONTACT STATED THAT THE FRONT DRIVER'S SIDE HEATED SEAT WARMER OVERHEATED WITHOUT WARNING. THE CONTACT MENTIONED THAT THE WIRES BURNED THROUGH THE SEAT CUSHION, EMITTING SMOKE. THE VEHICLE WAS TAKEN TO A DEALER WHERE IT WAS DIAGNOSED THAT THE HEATED SEAT ELEMENT NEEDED TO BE REPLACED. THE MANUFACTURER WAS NOTIFIED OF THE FAILURE. THE VEHICLE WAS NOT REPAIRED. THE APPROXIMATE FAILURE AND CURRENT MILEAGE WAS 140,000.