There's a bunch of reasons why it's likely no one ever replied to your request. Firstly this is the classified buy/sell area so specifically meant for ads, and also the exterior section and steering wheel = interior.
Second, most people have been on this site so long they would never stoop to answering such a simple question and merely condescend you and tell you to use search function.
Truthfully you should find everything you need to know that way but for the most part the swap from oem non sport (first pic below w/4 "spokes") to oem sport or M3 (sport is second pictured below) is pretty srridghtforward.
I'm actually in the process of doing this I one myself, just waiting for newer wheel to arrive. The one pictured below is for sale, it's all there but a little used up in that grip is flaking and butting stencils ared faded. Drop me a pm if interested - and Lexus know how your project goes and take pics.
Edit - wont let me uploads pics sorry
Last edited by hizhinezz; 10-07-2012 at 01:28 PM.