The steering wheel is the same except it doesn't have the red and blue stitching found in real M cars. It's a nice steering wheel.. might as well make it available to other cars. That's the beauty of BMW. They keep options available across the line, not just saving specific options for the upper upper class. But for people who put ///M badges on their car, that's just plain wrong. It just shows that they are wanna-bes, and can't accept the fact that they didn't/can't shell out the extra money for an M. It's fine if there are some components that are M engineered.. but that doesn't make it an M car. Get over it.