re-posting cuz a buyer backed out. asking 240 shipped for this wheel or 230 picked up. (im in irvine, cali. BTW) its a steering wheel off a S15 silvia, will fit perfect (and airbag hooks up on S14) as well as fit on S13 except s13 has no airbag.
great wheel, much better than stock steering wheels, leather is in great condition too.
http://pg.photos.yahoo.com/ph/makoto....dir=bb2b&.src
photo is here, titled S15 wheel . please PM me if interested.