This is an early steering wheel that likely once graced a fine Italian classic, probably from the early to mid-fifties. The rim is very unique in that it is constructed from a solid piece of wood steam bent into the circle and jointed once. I believe the wood to be sycamore-maple. Considerable time and effort were invested in restoring the original wood. There are irregularities and plenty of patina. The mounting pattern is the same as old Ferrari and Maserati, but will fit other cars of the period using that same pattern.
While I can't be sure who made the metal frame (spokes), I can say that it was the same concern that made the wheels for Maserati 3500. I hope to find out who made those wheels (most often plastic rimmed) for Maserati. However, the rim appears to be the same wood and construction technique as was used on Lancia wheels. Those Lancia wheel frames were made by Pagliani & Provenzale, and the rims were all made and fitted by model maker Costelli.