Just did the SMG steering wheel retrofit.
ZHP steering wheel. Recently re-wrapped in alcantara with tri stitching by Coby Wheels. Only a few thousands miles. Still like new. The lower trim is the M3 "grey" color, but I plastic dipped it black to match. Looks very good.
-$350
M3 SMG clockspring. The SMG wheel I bought came with clockspring, so this is extra.
-$75
Stalks
Free. Just pay shipping.