Yeah I talked to this one guy at Alliance Technology I thought he said it wood cost around $230.00 I don't think It will be more than $250.00 and it would be factory condition their number is 1800 926 4959
If you just want to restore the existing leather, check out www.leatherique.com, they make excellent products, and can get your steering wheel looking like new, even if it's ratty. Follow their directions and use the products they suggest.
Pics of my uncle's BMW E28's interior. He used leatherique products on the entire interior, including the steering wheel. Crack filler was used and everything was redyed, etc.
If you're going to do the steering wheel, I suggest getting their Klear Kote stuff, it will protect the dye from your hand oils, or if you happen to have something on your hands, like bug spray or something.
I think wheelskins for less than $20-$30 is your best option, with you ensuring the quality like isnms pic. Paying $150+ for a properly wrapped wheel is kinda silly, unless you are really, really, really trying to restore to a factory look.
a note about the wheelskin: Use size AXX if installing over the old existing cover. Make sure you get any burs are smoothed off or you will feel them through the cover.
If you you remove the old cover, they suggest size AX.
I left my old one on.
Several places online sell them, just search Wheelskin.