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. I am including the block off plates for radio and cruise but they can be removed easily. The stepwgn trim is held on by one screw and can swapped to black. Its missing the plastic trim cover on the back. Both items can be easily swapped from your stock steering wheel.