The lenses are not that hard to find. I found 2 in an old pair of toy binoculars and made my own Google Cardboard with them. Or you could just buy them on Amazon, Google has a link for that.
This one is pretty cheap for $54.99. http://www.amazon.com/Thrustmaster-VG-Ferrari-Racing-Wheel-PlayStation/dp/B00FB5R1AQ/ref=sr_1_3?ie=UTF8&qid=1417830302&sr=8-3&keywords=racing+wheel+pc