The steering wheels are Plastic with a fake wood grain finish on them. I should Know I've stripped and refinished mine. I wrote a post about it before, so have a search of the forums for steering wheels, faux wood and any other search term that comes to mind. I used paint stripper, it doesnt damage the plastic. What ever you do dont sand it with abrasive paper to remove the Lacquer, because if you sand too much you'll remover the wood grain finish as well, and end up with a plain brown plastic looking wheel (like the type that toyota celica's had of the same era). And if you want proof, look at the back ot the wheel on the knobby grip bits and you'll see where years of driving has started to wear the wood finish away. Edit: Does look like wood in the photos though. But I still believe they are plastic.