TL* THE CONTACT OWNS A 2004 BMW 530I. THE CONTACT STATED THAT WHILE DRIVING AT APPROXIMATELY 25 MPH, SMOKE STARTED TO EMERGE FROM THE LEFT SIDE OF THE UPPER CUSHION OF THE DRIVER SEAT. THE HEATER WAS TURNED OFF AND THE SMOKE STOPPED. THE CONTACT NOTIFIED THE MANUFACTURER OF THE FAILURE. THE VEHICLE WAS TAKEN TO THE DEALER AND THE DIAGNOSIS WAS THE HEATING ELEMENT WAS THE CAUSE OF THE FAILURE. THE APPROXIMATE FAILURE MILEAGE WAS 160,000. THE VIN WAS NOT AVAILABLE.