M Sport leather steering wheel (SA 710) - built after 07/2013: All parts can be adopted. Basic steering wheel, leather steering wheel (SA 240), Sport steering wheel (SA 255) for all cars plus the This BMW M Performance Steering Wheel is the perfect addition for any performance enthusiast. Features genuine Carbon Fiber to add to racing feel and exclusivity and is fully wrapped in Alcantara to provide excellent grip and comfort in extreme driving situations.