I just acquired a 1992 240. There are presently no rear headrests. I picked up a couple used, but the speakers on the rear deck, which appear to be Volvo items, block the outboard holes for the headrests. The sockets to retain the headrests are in place on the rear seatback in the trunk, but there's no sign that they were ever installed. So, here's the question: were there 240's in which there were no rear headrests installed from the factory, or am I looking at a cob-job speaker installation on the rear deck , in which the previous owner removed the rear headrests?

 

Rear head rests were not standard until 85 or 86. They weren't mandated by law. Most likely the dealer installed optional speakers and pulled the head rests.

 

I picked up a set of tan rear headrests on eBay and installed them. I needed to remove the bases to clear the speaker surrounds, but other than that it only required that I drill 4 new holes in the rear deck. The recepticles for the headrests were there in the trunk, right where they needed to be.