This is a re-upholstered and refurbished W210 steering wheel. 
Top is black perforated leather, the bottom is black alcantara with black stitching. It has slightly bigger than oem thumb rests at  2 and 11 o'clock.  The 2 lower spokes at 4 and 8 o'clock are enlarged to give it a bolder look. The grip was also thickened by 3.5mm (oem was 32.5mm, new thickness is 36mm - as a reference it is the same thickness as a Dodge Charger hell cat steering wheel.) 
If you have any questions about if this will fit your car please contact me before buying