I personally don't like leather and the black didn't match my grey interior. I remembered from my first car, an '89 Supra, that under (most) Toyota leather steering wheels is a beautiful rubber. I slowly cut the stitching around the entire wheel with a pocket knife, being careful not to go too deep so I didn't cut the wheel underneath. There is a layer of leather, then padding then adhesive.
Once you remove the leather and padding there will most likely be leftover adhesive in the inner rim of the wheel. I used a combination of elbow grease, Purple Power and Goof Off to get it all off. After that I throughly cleaned the rubber and went at the metal with a polishing wad. The results are spectacular. The wheel is also a direct plug and play, 100% factory function.
Wheel before
![Image](http://imageshack.com/a/img703/7986/qcxw.jpg)
![Image](http://imageshack.com/a/img706/9184/vxrl.jpg)
AE86 wheel with leather still on
![Image](http://imageshack.com/a/img716/7562/tko1.jpg)
Leather removed and wheel cleaned up
![Image](http://imageshack.com/a/img835/1107/8zs7.jpg)
Installed
![Image](http://imageshack.com/a/img542/2466/ib73.jpg)
![Image](http://imageshack.com/a/img809/5858/9o3h.jpg)
![Image](http://imageshack.com/a/img199/2088/9ox1.jpg)