Unfinished blank butterfly steering wheel. 95 units available. The are made from .125" (1/8") 6061 T6 Aluminum, powder coated gloss black. Just add grips and you have a racing steering wheel. They measure five inches by ten inches. These are for racing use only, you must check with your sanctioning body for legality. 

How to make grips. You can bond wood or plastic to the grip area with an epoxy or contact cement. You should use a 180 grip sandpaper to scuff up the grip area. You can then wrap them in vinyl or leather or dip them in rubber dip. Some people use a cloth tape.