Handle Controller (SH-400)
From Sega Retro
The Handle Controller (ハンドルコントローラ) SH-400 is a steering wheel peripheral designed for the SG-1000 and SC-3000 (though is compatible with later revisions of the hardware, going right up to the Sega Mega Drive). It was designed for the many racing games the SG-1000 had in its library, specifically Monaco GP, Safari Race , and Zippy Race.
The base of this controller was recycled for the BH-400 bike handle controller.