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I use undiluted 303 all purpose cleaner on my steering wheel, put some on a microfiber, lots of pressure around the wheel, enough pressure to make a loud rubbing noise. After that I hit it with a another microfiber with just some water on it haven't had any issues doing that for two plus years, and it gets all the nasty dark grime out.
I don't think you want to put any conditioners on the wheel, you don't want anything in there that would make it slippery.
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