One of the most popular and best, IMO, mods is the M3/M5/M Sport steering wheel. I think all of us who have done it have absolutely no regrets. I think it's my best mod. The subject has come up repeatedly and one variation on the mod is to use the Alcantara covered M Sport steering wheel from the earlier Performance Package (ZHP) 3ers. I have mentioned a newer version of the M Sport steering wheel now being used in the Performance Package 3ers. I never had a pictured of it but I was at the dealer today and snapped a couple with my Razr camera. Sorry for the poor quality but it's good enough to show the perforated leather sections. I think it is very, very nice.