Hello,
Interestingly, it appears Toyota used hard plastic, namely polyurethane for early model and STD grade steering wheels. Later model and LX grade wheels were made of softer polyurethane with a texture.
I remember reading somewhere that those three-spoke gray wheels were also made of polystyrene, which is hard when compared to polyurethane. I am not entirely sure about this, though.
Material apart, those steering wheels are expensive if sourced from Toyota.
Interesting. My steering wheel is definitely hard plastic, not the same material as the dash or the center of the steering wheel. Feels exactly like the original steering wheel from my 1970 FJ40. Hard Plastic that will break or shatter, not soft
"grippy" or rubbery like a more modern wheel. I figured this model got the cheap plastic wheel.
Juan