I bought my M-sport steering wheels (E92, E70) from overseas sellers on eBay. They're new and from what I can tell, 100% genuine. They go from like $250-400 whereas at a dealer, expect paying $700-$1000. If you need to look up a PN, just go on realoem.com.

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2012 BMW X5 xDrive35d
Alpine White | Sand Beige Nappa w/ Leather Dashboard | Light Poplar | Premium Pkg | Sport Pkg | Premium Audio Pkg | Tech Pkg w/ HUD | Multi-Contour Seats | Heated Seats | 20" Wheels | Soft-close Doors | Running Boards | Spare