Abstract: A reusable, recyclable, reversible steering wheel cover is formed of preferably corrugated cardboard of a flat box construction with an open lower end comprised of a one-piece die cut blank having a front or driver-facing panel with an arcuate lower end, a back panel and a horizontal middle panel attached therebetween along impressed fold lines. The front and back panels are oppositely attached to the middle panel by horizontal, parallel impressed fold lines. Similar impressed fold lines connect longitudinal flanges at the opposite sides of each panel. Each flange on the front panel is provided with a notched tab to insert into and interlock with a slot formed along the length of fold lines which attach the back panel and side flanges adjacent thereto. Cut notches separate rectangular tabs at each end of the horizontal top panel from the flanges adjacent thereto.