Genuine BMW part in good working order. 

This is a nice condition (around 8/10 or 8.5/10 subjective rating) Msport steering wheel for E39 and E46 cars. Also fits E53 X5 and facelift E38 although it was never optioned for these cars from the factory. The leather is supple and shows minimal wear although it is still used so it is not perfect. 
The airbag is NOT INCLUDED. This is replacement wheel only, with centre trim and buttons included. Airbag is shown in picture for reference only. 
You can also use the airbag from a twin-bottom-spoke SE wheel as fitted to some of these cars, as the airbag is identical, so this is an easy upgrade for an SE car. Picture included for reference.

Please see pictures for condition and note that these form part of the description. 

willswheels is a vehicle dismantling & servicing business specialising in BMW cars from 1975-2005, catering for both the domestic and international markets.
We have an extensive supply of quality used replacement parts. We are a licensed End-Of-Life vehicle dismantling facility, so you can be assured that all parts are appropriately and honestly sourced, and waste disposal is carried out in an environmentally sound manner. We undertake servicing, conversion and project work for clients, covering the full range of modern-classic BMW cars. 

We are situated near Dungannon, Co. Tyrone, in Northern Ireland, UK.