Abstract: A procedure for the manufacture of a steering wheel for motor vehicles consisting of an outer covering in composite material, comprising the preparation of the covering by means of composite elements with a laminar structure, the hot forming of these elements in order to obtain a pair of complementary shells (13a, 13b), the assembly of the shells on the opposite sides of the steering wheel, in which the body of the steering wheel consists of a metal core (11) buried inside synthetic resin, and in that at least one of the shells forming the opposite sides of the covering is equipped with a support element (14a, 14b) which allows it to be coupled to the other shell complementary to it.