Roush Steering wheel Resto?

depends on how bad it is. You can use some light sandpaper to smooth out the leather and redye it with black leather shoe dye. It definitely works. For cracks you can fill them in with some superglue and press the leather together and once dry, use the sanding method.
 
The Leather kit will probably work better. I haven't used one in awhile, but I've used those products occasionally in my past dealing with Furniture refinishing and leather repair on desk tops and chairs. The glue is more plyable than superglue and seems to flex better. I just don't know how it will hold up to direct sunlight UV's, heat,cold, ect. Mother nature is tuff. I'll have to get a kit from my supplier and experiment with my Grey MOMO and see how it works out.
I did try the superglue method and it only lasted a short time before the cracks started reappearing only after a couple of show outings.
I'll share my findings,
Stay tuned

RandyP