This is an imported steering wheel from a Japanese market Honda Stepwgn. It is made up of a “vinyl” like material making it much more comfortable to hold and easier to grip during spirited driving. Much better than the leather wrapped ones that get slippery and wear horribly. Very great condition and it’s Plug and play into all 04-08 acura tsx. You'll need to swap your steering wheel controls to maintain radio and cruise control.