I have a Chestnut Wood Steering Wheel with brown leather and the matching Airbag. Those are OEM parts which came of a 1997 S600. It will fit many other models also. The wood is in a good condition with a few light clear coat cracks; the leather is also in a good condition without any tears or scuffs;the Airbag is also in a good condition. $300.
In the picture, the leather looks grey. Do you have another photo with a more accurate color rendering? If it looks like it will match my interior, I'll take it for sure.