The 3M material is fabulous. It is used by Porsche as OEM equipment on the new 996. It never yellows and you can't even tell it is there. As far as the headliner, must GOOD auto upholstry places will do a headliner for about 250.00. Also, I have a friend that did a perforated bllack leather headliner for about 375.00. It looks awesome...