Handle Controller
From Sega Retro
The Handle Controller is a peripheral for the Sega Master System (though is also compatible with the SG-1000 and Sega Mega Drive. It was designed primarily for racing games, with the D-Pad mapped to the steering mechanism and the 
and 
buttons being placed on top of each handle.
The peripheral requires a special connector cable in order to fit into the Master System's DE-9 controller ports. It also contains turbo switches. Despite the overlay, the controller has no way of detecting in-game values, so the visible numbers are meaningless.
The Handle Controller was manufactured and distributed by Hori in Japan, but when brought to the west it was given official Sega branding.
Gallery
Back of unit
Underside of unit
Hori version of the Handle Controller
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