Important! When converting from the basic or sports steering wheel to the M sports steering wheel, it is necessary to reprogram the airbag control unit. A back-fitting of the M sports steering wheel to the basic or sports steering wheel is not permitted. Please e-mail the following address 'parts-and-accessories@bmw.de' to request a manually altered vehicle order and the corresponding IBAC code. Important! When converting from the basic or sports steering wheel to the M sports steering wheel, it is necessary to reprogram the airbag control unit. A back-fitting of the M sports steering wheel to the basic or sports steering wheel is not permitted. Please e-mail the following address 'parts-and-accessories@bmw.de' to request a manually altered vehicle order and the corresponding IBAC code.