Abstract: A selectively heatable steering wheel has an electrically activated heating element disposed within a hollow interior of the wheel. The heating element includes an electrically conductive resistance wire for generating heat, a metallic foil sheath positioned around the element so as to provide a desired level of insulation, and a protective plastic sheath disposed around the foil sheath which operates as a protective covering for the foil sheath during an insertion of the sheath within the hollow interior of the wheel. The plastic sheath is provided with improved heat conductive properties through the use of radially directed, through-extending metallic wires which are randomly positioned throughout the sheath and which operate to conduct heat directly from a surface of the heating element to an interior wall surface of the steering wheel's hollow interior.