Hello,
For renovating the leather of the complete interior of your BMW E46, here is the link to our Complete leather renovation kit. Please choose the matching kit size.
This kit will allow you to repair the cracks and splits, recolour, protect and moisturise all of your seats.
As for the tear, it is really very stretched. Unfortunately, too much material is missing to carry out a satisfactory repair. We advise you either to find a second-hand seat (even in a different colour, as you will be able to change it), or to call on an upholsterer (a more expensive option)...