can someone help me both front heated seats stopped working checked fuses there ok the switches are ok took out the relay which is fitted to the passenger side seat which is part number izo 959772 c got another relay  which looks the same  but the part number is  5ko 959772  the seat still don't work  so does anyone know if ive got replace the relay like for like many thanks martin

For me this was indeed the relay under the passenger seat which caused the problem.  I was lucky to find an identical part number second hand from a member on here and this indeed did resolve the seating heat issue for me.

 

Nothing on ebay?