You mean for an R32.
As far as I know Interchangeable. Horn button differs obviously.
There is a pre and post late 91 variance which is one has like 3 fingers attached to the back of the spokes of the wheel.
I'm sitting amongst 4 32 steering wheels one on my 93 GTR and 89 GTSt and 2 on the shelf
The thin black leather coating is the same.
It might be mind games but the GTR ones feel slightly, and I mean slightly, heavier/thicker