Yes it does... I bought one off of Ebay and it looks to be a good product. I believe I paid about $60 for it and it came with the leather sown in a loop with thread holes already present, thread, and a needle. I had a spare wheel so I tore the leather off it and compared the new piece to the old... They obviously used the OEM leather as a pattern. They estimated 4-8 hours for the install, and after looking at it I am not surprised. One of these days I will actually put the work in. They also offer a service where you send them the wheel and they do it all for you, but they wanted WAY too much money for that.