Tuff steering wheel... to restore or not to restore??

a pic of its condition would go a ways here. at any rate there is a tuff wheel here for sale around 100 bucks. year one sells them repopped for less too. i wouldnt spend 300 bucks to fix it. but thats just me. i found one in a junkyard in a dodge ramcharger in great shape for 15.00 ...good luck