Did not come factory on anything but is a FRPP piece. Group buy for them (last time they were available new) was $250 per wheel IIRC. Street price is $400-$500 used and $500-$600 new depending on the person and the current availability, as in how many ppl have them for sale.
As is stated, the wheel is thicker, has the perforated leather on it and was available in 94-98 Ebony and 99-04 Charcoal. As I also stated, unless one is going to REQUIRE that FR500 wheel specifically, it is 1/4 the price to buy a Redline wheel wrap which you can have customized to however you want with leather/microsuede/both etc... and DIY or ship it to one of their certified installers and still wind up paying half or less than a used FR500.
Leather steering wheel covers - RedlineGoods leather shift boots
Sorry to anyone, including the OP, trying to sell one of these but (IMO) you'd be smoking crack to pay the FR500 prices over a good used OEM wheel or a Redline redo cover that you can customize/add extra foam/have the 10/2 padding added etc...