The one on top is the M Sport Wheel on the ZMP package. It is NOT heated. The bottom wheel is the Sport package wheel from the ZSP package. The wheel is slightly smaller in diameter harder and the leather is much harder/more plastic like. It CAN be heated if you get the Cold wether package ZCP.

If you are interested in the M Sport wheel, the model number is
32307842156 and it is $787.73 - available to order out of Germany - probably 2-3 weeks from getbmwparts.com (Tischer).

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