I fixed a couple rips in my 500XC this summer, but mine is a 1 up, not a 2, I think it's the same though. A few vynal patches from the back does wonders.
Here's a link to an exploded view of my machine, you didn't say what year and model yours was, but if it's recent, it will be at that site.
Here is an article I found in past when I was considering this. It cover repairing or making one, but also applies to replacement. I ended up getting a 2-up seat setup for about $60 more than the dealer wanted for the replacement cover.
I just replaced a seat on a two up you can disconect the gas tank"after emptying it out"
there is two bolts on the back side of your tunnel and disconect the wir running through the front of your seat cover that pulls it tight then the whole seat assembly comes off rip off your old seat cover then apply new one make sure to have a good staple gun and mark on the bottom where to stop staplling so you dont hit your gas tank. if you just do a repair it wont last as long you might as well just get whole new cover but I would not buy stock cuz they are about twice the money I just got one from yahoo for about 50 dollars it only took a half hour to install (might as well put aluminum tunnel on while your down there)
if you want a factory cover for cheaper, try ronnies polaris (type it in a search engine) He has a great selection and good prices. There are also michrofiche exploded views for many years of polaris sleds, that may help you in removing it. My 95 xlt has a wire loop that holds the front and two bolts in the tunnel. once the seat is off you can seperate the tank and seat foam. This is also a good time to install an electric gas gauge. I got mine for $20 on ebay and i love it
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