The steering wheel in the pic is a JDM type-R steering wheel, its manufactored for honda buy momo, much like the Recaro SRD's are the type-R seats. This website should take you to a place that sells it.
http://www.wholehyper.com/jdm-honda.html It's a page of JDM parts, its the fourth listing down (the Integra and Civic Type-R steering wheels, like the one shown. There is with and without airbag, they are both listed). The first listing is JDM Integra front end converstion, then 88-91 HB/CRX SiR converstion, the JDM red and Blue vavle covers, then the steering wheels. The Integra Type-R one with airbag there is the one you showed in the pic and are lookin for. Hope that helps. There not cheep though, but I've seen one of the Civic Type-R ones on a Civic HB, it looked really dope (plus he had an airbag too).