Why are you replacing your steering wheel? If you're doing so because the black leather dye is peeling, then this is an easy repair ... as opposed to replacing the wheel altogether.
leatherique.com sells a great black standard dye that works incredibly well for this purpose. Simply apply 2 light coats and the wheel will look like new. Allow 20 minutes between coats, and 24 hours after that to apply full pressure.
Prep leather surface beforehand with rubbing alcohol to remove any flaking dye and to smooth out the surface. Rub it in well, but not too rough that it turns to suede.
There is another source for a good dye, but I forgot the name, so if you do a search you may be able to find it.
'01 E430, Sport 72,000 mi
'98 C280, 126,500 mi