I have a 3 spoke, non airbag/non cruise control steering wheel out of a 1989 240SX. This is identical to the one I have in my own car. It is a direct fit for the 91-94 (the non airbag 94 cars). The horn plugs right in and requires no modification.
*note you will lose your cruise control if you have that option. This wheel does not have the buttons, and the buttons cannot be added to this wheel*
This is not a leather wheel, rather the faux leather-rubber like material with the moulded stitching on the inside of the wheel. It is in pretty good shape with some nicks around the wheel. The material is nice and tight around the metal core. There is no sun fading, damage, or cracking in the wheel, which is pretty rare for being as old as it is. I was planning on doing a project with it, but I am just letting my wheel be.
I want $40 shipped. This is a nice upgrade to the stock B13 wheel, and even better for you guys doing a se-r swap.

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'92 Aztec Red Headache. What did I get myself into?!?!
Engine bay & motor fully painted!
Wanted. Asian girl. Mine left me....