FIG. 1 is a front elevational view of the steering wheel desk showing my new design;

FIG. 2 is a rear elevational view thereof;

FIG. 3 is a left side elevational view thereof;

FIG. 4 is a right side elevational view thereof;

FIG. 5 is a top plan view thereof;

FIG. 6 is a bottom plan view thereof; and,

FIG. 7 is an isometric view thereof with a broken line showing of a steering wheel for illustrative purposes only with such steering wheel forming no part of the claimed design.