1. THE CAR HAD NOT BEEN USED FOR 4 HOURS PRIOR TO THE EVENT AND THE SEAT WARMERS HAD BEEN USED ON HIGH EARLIER IN THE DAY WITH NO INCIDENT. THE CAR WAS TURNED ON AND THE SEAT WAS PULLED BACK AND THEN FORWARD TO ADJUST. 2.THE CAR SEAT HEATERS WERE ON LEVEL 5 AND WITHIN ONE MINUTE A VERY STRONG BURNING ODOR WAS PRESENT AND SMOKE WAS COMING FROM SOMEWHERE AROUND ME. I LOOKED AROUND AND DISCOVERED IT WAS THE LEFT SIDE OF THE DRIVERS SEAT. I TURNED OFF THE SEAT HEATER AND TRIED TO WET THE AREA TO PREVENT THE LESATHER FROM MELTING BUT IT WAS TOO LATE AND A HOLE ABOUT THE SIZE OF A CIGARETTE WAS BURNED INTO THE SEAT FROM THE INSIDE. *TR