Spotted this on ebay,
http://cgi.ebay.co.uk/BMW-Z4-E85-E86-M-Sports-Leather-Steering-Wheel-NEW-/220604974470?cmd=ViewItem&pt=UK_CarsParts_Vehicles_CarParts_SM&hash=item335d14c586
http://cgi.ebay.co.uk/BMW-Z4-E85-E86-M-Sports-Leather-Steering-Wheel-NEW-/220604974470?cmd=ViewItem&pt=UK_CarsParts_Vehicles_CarParts_SM&hash=item335d14c586