This is the same wheel we use in our Spec Miatas!

Sparco 353 Race/Rally/Saloon Steering Wheel - Black Suede - 330mm Diameter

Competition Steering Wheel For Rally And Saloon Cars 3 Spoke Design 330mm Diameter Flat Wheel Design Trimmed In Black Suede

The Sparco 353 steering wheel is a 330mm diameter, 3 spoke, flat bottomed steering wheel trimmed in black suede with a Sparco logo. It is a competition steering wheel designed for use in saloon racing or rally cars. Fits all standard Momo, OMP, and Sparco type boss kits.