Taken from an Alltrac.net thread:

After a couple threads in just as many days, I decided to make a thread about replacing your stock Alltrac steering wheel with something else. Having all the information in one thread should clear some of the confusion and be a big help to us.

The first thing you will need to do is decide on whether you want to go with an aftermarket or a newer Toyota OEM steering wheel. There are numerous aftermarket wheels available in all shapes and sizes. The problem with these though are that almost none of them have airbags. If you want to retain the use of the airbag system, a newer Toyota wheel may be what you need.

Aftermarket Steering Wheels
You'll need an aftermarket steering wheel and an aftermarket hub to connect it to the steering column. An optional quick release hub can be used in addition to or in place of the aftermarket hub, depending on the design. Momo and Sparco hubs tend to have the most commonly used universal steering wheel configuration. Most aftermarket wheels use this design and are cross-compatible. Grant wheels and hubs use a completely different design and is not compatible with Sparco and Momo. Note that the airbag system will be non-functional and may cause you to fail any required government inspections. Removing the airbag fuse will disable the airbag system and extinguish the airbag light if you go this route.

mr2boost from the mr2oc.com board has a handy Momo wheel install guide in Word format, complete with cruise control relocation (as US cars have the stalk on the wheel instead of the column) here. [http://pics.midsouthspyders.com/list...Wheel+Install] This is obviously on an MR2, but should be close enough to help you with your install on your Alltrac.

Aftermarket Steering Wheel Hub Part Numbers
Sparco 01502091
Momo 7715
These steering wheel hubs are also cross-compatible with 5th/6th gen Carina (T170/T190), Camry (1988+), Corolla (1988-1997, E90/E100 and possibly newer), 2nd gen Land Cruiser (1991-1996, 80 series), 2nd gen 4Runner (1990-1996), Starlet (1991-1995, 80 series), 2nd gen MR2 (1991-1995), Tercel (1990-1998), 4wd Pickup Trucks (1987-1996). Years may vary as production years and model years are different depending on the country they were introduced in.

**Note that Momo lists a different hub (7728) for the 1993-1995 MR2. Both the 7715 and the 7728 fit all years of the 2nd gen MR2, but the 7728 does not have an easy means of retaining the stock horn's functionality. Sparco in addition has a separate hub (01502032) listed for 4th/5th gen FWD Celicas. This hub is compatible with Carina (1981-1987), Celica Supra (up to 1985), Supra (1993-1998), 1st gen 4Runner (up to 1989), Land Cruiser (1985-1990), Corolla GTI (up to 1997), and MR2 (1985-1989). Momo's part numbers don't show this cross-compatibility so these may or may not work for our purposes. The 6th gen Celica is also not listed as compatible with 4th and 5th gens.

Newer OEM Toyota Steering Wheels
Several newer model Toyota steering wheels both look nicer and have the revised "low pressure" airbags instead of the old versions we have that were just as likely harm you as save you in the case of an accident. Most steering wheels of models listed as being cross-compatible in the aftermarket steering wheel hub section should work as well. The MR2 has the same stock Toyota steering wheel hub design as our Alltracs and after some research I've found that they have successfully installed newer Corolla S/Celica GTS/Matrix/Spyder wheels without modification. All of these are more attractive 3 spoke steering wheels and some have the desired red-stitching. The airbags are all compatible with our cars as long as you switch out the newer connector with the old airbag connector or order this part from this site. This adapter connects older Toyota airbag systems to newer airbags. Note that this part is no longer available at most dealerships and thus must be ordered from the site I referenced. To clear any airbag codes or read any that come up during steering wheel installation, you can make this airbag tool.

**Note that Rav4 airbags also seem to be interchangible with the newer Celica/Corolla/Matrix wheels in case you need to find one in the junkyard. Rav4 steering wheels themselves probably won't fit however.