hey greg, iirc, it's illegal to remove a steering wheel if it has an airbag still in it. if it's blown, tho, it's all good. <img src="http://www.zilvia.net/f/iB_html/non-cgi/emoticons/thumbs-up.gif" border="0" valign="absmiddle" alt=':thumbsup:'>
as far as connectability goes, i think it's possible to rewire the SE-R steering wheel if u take it to a competent-enough auto electrician. i've seen S15 steering wheels in another car and the owner said that the airbag is fully functional. how he knows is still a mystery to me.
btw, ur gettin the new SE-R Spec V wheel? u plannin on a late-nite trip to the dealership? <img src="http://www.zilvia.net/f/iB_html/non-cgi/emoticons/wink.gif" border="0" valign="absmiddle" alt='

'> don't worry, tho. <img src="http://www.zilvia.net/f/iB_html/non-cgi/emoticons/music.gif" border="0" valign="absmiddle" alt=':music:'> (i like that smily)