Do not think it is from a 320i s. Although similar, the wheel on BayE has tapered spokes. The 3 series does not or at least mine does not. Interestingly, I have two of the 3 series wheels and both look the same. Yet, one is wrapped in leather and it much thicker than the vinyl version. The vinyl version also has the "finger" ridges as pictured.

HTH

Yes, I agree the ebay wheel has spokes that are slightly wider at the hub. My vinyl 320is wheel is identical to yours. I suspect that your leather wheel is probably a covered vinyl version with the finger ridges under the leather. Take care.
Roger

Albany 02 is right.I have that same steering wheel on my car and I had one like it before.I got both from and early 320is (1977) the later 320is wheels were leather and these are rubber like material and the grip is smaller in diameter.
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Ceylon 1973 2002tii 2762669
1972 Austin Mini 1275
1970 Barracuda Convertible

Looks like a turbo wheel to me. Has metal spokes. Turbo wheels have metal spokes. Adolf

I'm the one posting the eBay steering wheel item, and I'd like to know what it is myself.

As stated on eBay, I'm just selling it because I replaced it with a vintage Momo wood wheel. I'm not trying to deceive anyone, but was told from the original owner it was a turbo style wheel. It has an odd logo/stamp on one of the backside spokes that resembles a simple two-spoke steering with a capital letter P in the horn button area. It also has the number 838 stamped on the same spoke. I tried to capture that in one of the pictures on eBay.

a GOOGLE IMAGE SEARCH came up with...http://www.washdcmail.com/02_page/pics/TURBO-G.JPG
that sure looks like my wheel but maybe a true leather wrap, it's difficult to tell from the photo.

And this...http://www.bmw2002turbo.nl/2002_TURBO_PARTS/turbo_steering_wheel_1.jpg
looks exactly like my wheel

Then there is this...http://images.google.com/imgres?imgurl=http://farm2.static.flickr.com/1310/1310996851_d224fb8bfc.jpg%3Fv%3D0&imgrefurl=http://www.flickr.com/photos/cyclopticgaze/1310996851/&h=333&w=500&sz=99&hl=en&start=4&tbnid=2ORDRndQ3lAzsM:&tbnh=87&tbnw=130&prev=/images%3Fq%3DBMW%2B2002%2BTURBO%2Binterior%26gbv%3D2%26hl%3Den%26safe%3Doff%26sa%3DG

Which sure looks like my wheel.

And of course there is this from the bmwmregistry.com site...http://images.google.com/imgres?imgurl=http://www.bmwmregistry.com/faq/2002turboint-1.jpg&imgrefurl=http://www.bmwmregistry.com/model_faq.php%3Fid%3D2&h=298&w=450&sz=17&hl=en&start=11&tbnid=5LY2iU9cC8eXpM:&tbnh=84&tbnw=127&prev=/images%3Fq%3DBMW%2B2002%2BTURBO%2Binterior%26gbv%3D2%26hl%3Den%26safe%3Doff%26sa%3DG

Another site shows this...http://www.pistonheads.com/SALES/449520.htm

The following came from the www.2002twinturbo.com/ sitemap.htm site
and this looks like a leather wrapped wheel with a different type horn button...http://images.google.com/imgres?imgurl=http://www.2002twinturbo.com/images/overview/11.jpg&imgrefurl=http://www.2002twinturbo.com/sitemap.htm&h=546&w=600&sz=156&hl=en&start=199&tbnid=ZRVaIvb-rbBleM:&tbnh=123&tbnw=135&prev=/images%3Fq%3DBMW%2B2002%2BTURBO%2Binterior%26start%3D198%26gbv%3D2%26ndsp%3D18%26hl%3Den%26safe%3Doff%26sa%3DN

Then, of course, if you're tired of pictures of steering wheels, there is this...http://images.google.com/imgres?imgurl=http://www.theguestroom.net/car/2002interior.jpg&imgrefurl=http://www.theguestroom.net/car/&h=600&w=800&sz=108&hl=en&start=324&tbnid=pnYGkisIjpgEdM:&tbnh=107&tbnw=143&prev=/images%3Fq%3DBMW%2B2002%2BTURBO%2Binterior%26start%3D306%26gbv%3D2%26ndsp%3D18%26hl%3Den%26safe%3Doff%26sa%3DN

Which shows the rear seat with an article that indicates that one should not be behind the wheel.

So, in closing, my caption states "TURBO STYLE steering wheel". I can only hope I'm somewhat correct. How about some of you TURBO guys chip in with your opinions. Regardless, it is a steering wheel. It looks like others in the TURBO category. It is in excellent condition. It still has plenty of spring left in its vinyl grip. AND, it would really nice in someone's 2002!
Currently it has a $125 bid. BID HIGHER!
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Rich D.

Sure looks like an '02 Turbo steering wheel. If it's not, then it's a darn good copy.
Pic below is a Turbo wheel in a Turbo!
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Les
'74 '02 - Jade Touring (RHD)
'76 '02 - Delk's "Da Beater"
'76 '02 - Dark Met Blue (running project)
'76 '02 - Sienna (comatose project)
'76 '02 - Sahara (parts car)
'98 323i Conv - Black

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Hey, I think I'm really trying to sell a "turbo style" steering wheel on eBay!
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Rich D.

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I was over at my neighbors house and has a turbo,so I checked out the steering wheel on his car.The difference between the 1977 320is wheel and the turbo are the horn button for one.If you pull the horn button off the turbo wheel the wire attaches right in the center and on the wheel itself there is a silver colored metal collar the horn button assembly,fits into.The cross section of the steering wheels rim on a turbo appears to be somewhat larger.Otherwise they look very much alike.
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Ceylon 1973 2002tii 2762669
1972 Austin Mini 1275
1970 Barracuda Convertible