The Corbeau Forza Sport is probably the most cost-effective FIA-approved racing seat available in the world. It features a lightweight steel tube frame and slots to suit 4-, 5-, or 6-point racing harnesses. It is stamped for FIA approval as part of the shipping process, meaning that when you order this seat it will be approved for 5 full years from the original month of purchase (FIA homologatation 8855 - 1999.)
The Forza Sport is available in Black Cloth, Black Vinyl, Black/Red Cloth, Black/Blue Cloth, and Black/Grey Cloth. All versions of the Forza Sport come with high wear patches near the shoulder and kidney bolsters. The Forza Sport provides both side and bottom mounting points. It has a 72 degree layback angle and weighs in at 26 lbs.
If your form of racing does not require FIA-approval, you may wish to consider the Corbeau Forza, a very similar style seat but without the FIA-homologation and at a significantly lower price.