There is provided a steering wheel covering member which is capable of disposing a wire in an opening edge of a recessed portion of a rim section main body portion and which is easy to be attached to the rim section main body portion, a steering wheel, and a manufacturing method of a steering wheel. The steering wheel covering member includes sheet-shaped sheet member having dividing portion that is a cut-out portion. The steering wheel covering member includes wire that is held on sheet member excluding non-setting area A along dividing portion. The dividing portion is accommodated in recessed portion such that dividing portion and non-setting area A of wire are disposed inward of an opening edge of recessed portion.