[blau911]

Okay, I will chime in. It looks to be a double wrap leather wheel, and can either be a real 911RS wheel or a 914 380mm wheel. The only way to know is to pull the wheel and look at the part number on the back. Of course, a real 911RS wheel would be worth more, but a 380mm 914 wheel is almost identical in look and feel, and will serve the same purpose, if you don't have a real RS to use it on.
Foam rubber wheels were thinner and I have never seen one with the thicker double wrap look that this wheel in the photo has. The stitching does look good and even, but it is hard to say how much dry rot is on the leather. Based upon the car it is being used on, I wouldn't get my hopes up too high either way...