<p>A steering wheel heater assembly comprising a first layer made from a flexible mesh material, the first layer circumferentially wrapped around the steering wheel to add strength and durability to the heating assembly and to prevent movement of the heating assembly; a second layer comprising a double-sided adhesive for bonding the first layer to the steering wheel and to a third layer comprising a substrate made of polyamide material for distributing heat to the steering wheel; a fourth layer comprising a resistive material made from a carbon polymer; a fifth layer comprising a conductive layer of polymer based silver for providing electrical current to the steering wheel; and a sixth layer comprising a double-sided adhesive for insulating the fifth layer and for bonding the fifth layer to a seventh layer comprising a material for covering the exterior of the heater assembly.</p>
