Actually, regardless of that there are some good ones on E-bay for the same year:
http://www.ebay.com/itm/2000-LEXUS-R...ht_1246wt_1304
I think with just $60 in parts, I would go into the trouble of replacing the worn out steering wheel. That part is in use every day and would irritate me.

 

I can get an 00' wheel for like $50 at a junkyard around here. But, I definitely want a wooden wheel from an 01+. So, I'm not going to spend $50 now and then another $150 or 200 later for a wooden wheel. I rather just wait and do it the right way the first time around. BUt, thanks for the help, I appreciate it.

As far as the airbags go, I'm pretty sure they are different. Not exactly sure how. Some threads on here state that there are 01' wheels that have a single stage airbag but not sure how I would know the difference.