In this video we will swap a steering wheel in my 325ci project car. The top of the leather has worn off and was covered with electrical tape. It was nasty. I got a better one from my local salvage yard and am going to share the process of swapping them out. First, and most important, we cut power to the car from the battery in the trunk. With a flat head screw driver, we release the airbag clips by poking through the access holes on the back side of the steering wheel. If the spring is depressed, you can pull the airbag from that side. Repeat process on other side. Pull the airbag straight out. The plugs on the back side will easily come straight out once the clips are lifted. two plugs for wires are unplugged from the steering column. One has a release button, the other pulls right out. Using a 16mm socket, and extension and a breaker bar, remove the retainer bolt holding the wheel to the steering column. I swap the steering wheel controls after unscrewing 4 torx screws - two on front, two on back. Once everything is swapped, replace center bolt and torque to 42 foot pounds. Reinstall all plugs and snap airbag back into place. Reattach battery and test to see if your horn and other functions work. In my case, I had to apply power in the engine bay to open the trunk. Oops. It's ok, a jumper battery can get you back in easily!
Don't forget to reset your clock!

Here are affiliate links to some of the types of tools I used for this job.

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These keywords should help you find information, tutorials, and resources related to upgrading or swapping the steering wheel on a BMW E46, whether for a 325Ci, 330Ci, or M3 model. Always consider compatibility and follow proper procedures during any modification.