Ever since the updated US airbag laws went into effect for the 2005 model year, the US market has been without the option of a base two-spoke steering wheel. However, with the complete redesign of the interior that has now changed and the two-spoke is once again available in the US for the R56.
Actually there will also be three steering wheels in total; Leather Steering Wheel (aka the two-spoke), the Sport Wood Steering Wheel (wood trim on the rim), and Sport Leather Steering Wheel. The Sport Wheels are available with the Multi-Function option. From everything we’ve heard, the two-spoke “Leather Steering Wheel” will not come with multi-function buttons and may even just be available on the Cooper in the US market.