I am selling my used OEM BMW M3 steering wheel, which fits all E46 BMWs. This wheel comes from a 2006 M3 with a Competition Package (ZCP). It is covered in Alcantara with M tri-stitching.
It is used and shows some wear. The wear on the wheel is the worst at the 9 o'clock position. The rest of the wheel is in a good condition and stitching looks great. The trim has some wear as shown in the pictures. I will include a 1ftx1ft sheet of 3M Di-Noc vinyl carbon wrap that you can use to wrap the trim.
Additional pictures are available here: http://photobucket.com/m3steeringwheel
I do not want to sell the wheel and the trim separately. The price for the wheel and the trim plus the 3M wrap piece is $435 including shipping and PayPal fees. I am pretty firm on the price.