The only way to buy them new is to buy a complete steering wheel with air bag and that's well over $1000 even discounted 25% from a supplier like parts4vw etc.
The other ways are to find someone that has replaced their TurboS steering wheel with something else or to go to a junk yard.
I bought an entire steering wheel from an org member that installed an R32 steering wheel into his car. Others have found them much in the same way.
It took me 6 years to locate a set. Good luck with your search.
They come up now and again. I found one looking on eBay through dozens of leather wheels and I got lucky. The junkyard didn't know what they had and it was just listed as a normal Beetle leather wheel. I've had 3 TS steering wheels so far but they are definitely hard to find.
I just need to get my damn airbag off so I can mount my spokes. I know HOW to do it but my arthritic fingers just won't make the screw drive do what I want. :lol:
Bought 3 to find 2 perfect sets and sold the reject set. I have a set on each of my NB's so I can't sell them. Best of luck finding a set, they do come up here and there.