My observations are this:<BR>I agree the S60 wheel looks somewhat like plastic---but its leather.<BR>The new Acura MDX (which I'd love to own)<BR>has simulated plastic that looks very much like wood---the burl 'wood' shift knob (an<BR>option) is real wood and it matches the<BR>simulated plastic trim perfectly.<BR>The MB C320 has real wood trim but its so highly polished that it looks like simulated wood to my eyes---and feels like it.<BR>There must also be other examples. The point is---its real hard to determine<BR>what's what considering how cosmetic tech-<BR>nology has advanced. Personally, I am<BR>not bothered by the trim look or composition<BR>in the S60--there are too many other pluses.<BR>As for the leather steering wheel that looks <BR>plastic (here we go again), I've noticed that <BR>it coordinates well with the plastic console.<BR>No need to knit-pick it. Just enjoy it!!<P>