On the steering column! Sorry, I couldn't resist. Nice looking wheel. No idea what it came from. Dave
It has a tapered hub that takes a key. That is one nice looking wheel but I am not positive as to what it might fit.
I can't say for sure but looking at the rear hub shape and the spoke configuration I am thinking something English (early Austin, Morris, Triumph may be) what size is the diameter of the wheel?
I agree, it looks English. I have a 1948 Austin A40 steering wheel and it is very similar but the ends of the spokes are a little different.
Most likely Healey or Triumph check the photos here. Austin-Healey Triumph Steering Wheels - Quality Restorations,Inc