I STARTED MY CAR AND TURNED THE SEAT HEATER ON LOW. APPROX 5 MINS LATER, SMOKE STARTED COMING OUT OF THE DASH BECAUSE THE SEAT HEATER HAD BURNED TWO HOLES IN THE LEATHER AND SMOKE HAD CIRCULATED IN MY CAR. I STOPPED THE CAR, TURNED IT OFF, AND TURNED IT BACK ON AND THE SMOKE CLEARED. I HAD CONTACTED MY LOCAL DEALER AND BMW NA IN DEC 2012 BECAUSE I FELT THE SEAT HEATERS WERE GETTING TOO HOT - THE DRIVERS SEAT REGISTERED 132 DEGREES AT THAT TIME. THE DEALER TOLD ME THERE WAS NOTHING WRONG WITH THE SEAT HEATER AND BMW NA NEVER RESPONDED, OUTSIDE THE STANDARD FORM EMAIL TELLING ME THEY WOULD GET BACK TO ME. TODAY, THE SEAT HEATER FINALLY BURNED THROUGH THE LEATHER AND I WAS FORTUNATE NOT TO HAVE BEEN BURNED. *TR