I was surprised to find headliner fabrics (the cloth with the foam already applied to the back) at local fabric shops. (e.g. Minnesota Fabrics) Check the phone book. I've never compared these up close to see if they're EXACT matches, but they do have grey (and black and blue and burgundy and beige.) A couple yards of this and a can of 3m Spray Adhesive from Pep Boys and you're in business. Steve