Neaton steering wheels are manufactured with a proprietary CFC-free material. It's a process that begins with our water-blown polyurethane formula, a formula that exceeds OEM specifications and is environmentally safe. We perform all blending, color pigment additions and mold-coating in our own facility, to assure uniform processing and consistent color. Neaton also offers steering wheels molded in color, leather wrapped or with simulated wood grain finishes.