Mine was very worn at the top as well. I tried for a long time to get another tan wheel. Even dayle at motorsport warehouse was looking into having them recovered as well. He did a gray one, but not the beige.
Before you go the replacement route, save yourself a lot of grief and try the beige steering wheel restore product. I was the first to use it and it is simply amazing! Read about it on the thread below, pay particular attention to my post #32.
http://www.subaru-svx.net/forum/show...eather+restore
Here is the link to the actual product description on ebay:
http://cgi.ebay.com/ebaymotors/Subar...spagenameZWDVW
They also have a lighter beige for use on the seats themselves.
Currently there is a group buy special for November for this stuff for $16.95, with free shipping. It can be found on the sticky in the Wanted or For Sale forum. Unless your steering wheel is really toast, I think you won't be disappointed with this product.
If it passes my scrutiny, well... ask anyone here. 
__________________
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Subaru Ambassador
1996 Polo Green LSi #216 ..138,100 miles. ..SOLD
JFICX8659TH100216.....Date of Manufacture: November 16, 1995.....
Fuji Heavy Industries..Ōta North Plant....Ōta City,. Gunma Prefecture, Japan
In-Service Date: January 2, 1997
"The Pristine Green Polo Machine”
First Polo Green on the Network
First Clear front turn signals, JDM Alcyone hood emblem, rear panel, and BOXER engine cover on the Network (US) (2000)
First 5000K HID factory fog lights (2007)
First SVX JDM BBS wheels on a USDM SVX (2013)
HID lighting (5000K) for headlight and H3 fog lights, PIAA SuperExtreme 120W high beams, rebuilt EG33 longblock, Cometic head gaskets, Phase II flexplate, AMR aluminum radiator with custom silicone hoses, 160A high-output alternator in aluminum-ceramic coated case, new design alternator wiring upgrade v.4, rare factory headlight protectors, refinished JDM BBS mesh aluminum wheels and custom, polished billet aluminum new hex center caps, LED grille mod, R1 Concepts high-carbon cryo slotted rotors, Akebono ceramic pads, Goodridge S/S braided brake lines, Smallcar Stage 1 shift kit, ThermalTech aluminum/ceramic-coated valve covers, Energy Suspension urethane front & rear swaybar bushings, Bontrager22 rear swaybar with QS Components Chromoly Teflon/Kevlar endlinks, "$15.00/5 minute" suspension mod. Hella Supertone horns, Custom stainless steel exhaust system with 2" headpipes, Magnaflow cats, AeroTurbine AR25 resonator /AWD "Bullet" muffler.
R.I.P. 2010 Subaru Outback Limited 2.5 CVT...338,000 miles. Totaled by a 1,300 lb. COW March 4, 2016 
2014 Hyundai Avante Limited ...178,000 miles. Actually quieter and smoother than the Outback 
2007 Mazda Miata MX-5 PRHT...102,000 miles.
Plenty of parts, service and windshields. 
4th Registered Network member —2/21/2001
My NEW locker..I...My Email..I..Wikipedia/SVX .
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Last edited by svxcess; 11-22-2005 at 05:36 AM.
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