I know of a guy who does it. I can give you his email address.

I googled saddle recovering and I found him through an old forum discussion where people said they'd done it through him. The website died but I emailed the dude and he said he still does it and is working on a new site.

Here's the reply from him:

Good morning,

I'm still recovering saddles.

AOL dropeed my site after 14 years so I'm looking for a new site host.

If you have questions or need fabric samples, please advise.

Dennis Henderson
RECYCLED SADDLES
2270 Dinsmore Road
Alpharetta, GA 30004
http://members.aol.com/mudmash/rss.html

Email is: mudmash@aol.com

Hope this helps!