I'm sure they could be. You could call My at Zuks Off Road and ask. May take some rail modifications or it may be easier. How comfortable would they be, I guess if your present seats are trashed they would be an improvement. I don't imagine they would be too bad because Track/Kicks have a better ride with the IFS suspension than the standard straight axle Samurai does or did. They would have to be an improvement for a Samurai owner.