I've never done the swap but the B7 will fit the B6 (might need harness adapter to get buttons to work?), however the B7 has dual-stage airbags whereas the B6 only has a 'high impact'. When you wire, you have to wire only the 'high' from the B7 airbag.
I'm more hesitant to sell it for a B6 because I am not sure how it will actually install and how the airbags play out, but if you want to do more research and give it a go, I take no responsibility in your modding. It is definitely not a plug-n-play deal going from B6 to B7 wheel.
http://www.audizine.com/forum/showth...eel%20controls
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