I previously bought an AKR Opal chair to replace a cheaper AKR fabric gaming chair that was lost in a fire. This is by far the most comfortable PC/office chair I have ever sat in. I'm a heavy guy (120kg, 250lbs) and this seat is firm enough to comfortably support, without being hard. I prefer fabric to leather/faux leather, because it is always warm to touch in cold weather, but never gets hot and slippery with sweat. 20 years living in +30 C Africa, you learn these things... This fabric is also more of an open knit mesh in places - absolutely no worries about venting and breathing against my skin, but it's not abrasive either. By now you should be realising that when AKR decided the design spec for the Opal chair, they chose what works, what shape fits the ergonomics, and spent enough on quality to build a chair that you'll love, without all the frilly gadgets and gimmicks that entertain for a while, before they break and/or annoy. These days, not even the car manufacturers put this much thought into driving position comfort, as AKR put into this chair. For me and my odd shape, anyway. The price hurts the value slightly, because I'm comparing only against cheaper chairs. This is the most expensive chair I've ever bought, but it IS worth it. The squab is inclined slightly backwards. With all previous office/gaming chairs, I've ended up forcing this myself by shimming the front pair of base-to-squab bolts with as many washers as it takes. This one didn't need any. The backrest is screwed to the rake mechanism - works with a small lever, exactly like some cars do (or used to) Lift the lever, release the lock lean back to the angle you want, with the backrest pressing back via a spring, release the lever to latch. Simples. However, this second chair had a broken plastic decor panel, means to be fitted over the mechanism. Some superglue sorted out the broken clip. It doesn't affect how it works in any way, and is never loaded. Now that it's in place and holding, it won't fail in service. I didn't fit the armrests. They always catch the edge of the desk at the height I like them, and rarely have my hands off the keyboard or mouse, so "elbows free" or resting on the edge of the desk works for me. I did fit them to my original AKR chair, and they proved comfortable and robust. However, it took me three months to realise I had fitted them back to front - they were that symmetrical, that I wasn't sure, and the instructions were not clear. If you feel it's not right, try them the other way around (each one is two bolts underneath). Tilt and rock mechanisms are smooth. Wheels roll sweetly. If anything, I'd say the chair is high. Perhaps it's that incline, but I find I'm operating near the bottom of the gas strut range. I have the legs of a 5'8" (I'm taller - 6ft - but my hips are a good 2 to 3 inches lower than other guys my height. So, I have a very long back (no problem with this backrest - my head touches the top of the backrest perfectly) and short legs (29" inside leg is on the long side of right for me). I spent 12 to 16 hours a day sitting in a PC chair, and this one blows all previous ones out fo the water. It isn't cheap. You can buy chairs that look like this for under 100. I've tried them. Even the cheaper AKR chairs are not "tailored to fit" like this one. In short, THIS is the chair I buy, and it costs what it costs. This review is because I've just bought a spare second one. On the other hand, you can also pay 500 or more for a chair, and I guarantee none of them will be fundamentally better underneath that this one.