Nintendo 3DS Wheel is an accessory for the Nintendo 3DS. It has been released in Japan and Europe. The Nintendo 3DS Wheel in similar to the Wii Wheel that was bundled with Mario Kart Wii.
The Nintendo 3DS Wheel is a wheel accessory for the Nintendo 3DS that is attached behind the system. The wheel adds more realistic gameplay to any racing game on the 3DS that supports the gyro sensor. For example, Mario Kart 7 has the option to switch to the first person mode by pressing up on the d-pad to utilize the gyro sensor. With the Nintendo 3DS Wheel, using the gyro sensor with the attachemnt adds more accuracy and realism to the gameplay as if your were steering a wheel on a car. The device, however, is only a shell. It provides no electronic features or otherwise alters gameplay, and only alters the grip of the system.