The Energy Attenuating Seat Kit for Bell 206B helicopters can be installed in the normal pilot and copilot positions. The kit utilizes state-of-the-art technology, creating seats that limit loads transferred to the seat pan, thereby significantly reducing the potential for injury in the event of an extreme landing. Five-point safety bolts/shoulder harnesses and inertia reels are provided with the kit, along with all seat structure brackets, hardware and trim closeouts necessary for installation of the seats. Kit includes R/H and L/H seats.