FinishLine sell them $1079 for set in 19"
Lakeshore seem to do them too.

• http://www.hartmannwheels.com/1-425-895-0000/details/wheel/Q7_-_446_Replica_Wheels-124.html

SIG

Bahia Beige 3.6 S-Line...22" VSR/Kohan
Blue Pearl (Special Order)
Calla White 3.6 4.2 S-Line 20" S-Line 21"
Cobalt Blue 3.0 TDI 3.6 on Chrome 20" 4.2 with step S-Line S-Line
Condor Grey 3.6 3.6 4.2(no S-Line pics)
Daytona Grey (only S-Line) Clear tailights
Garnet Red 3.6 4.2 S-Line 21" Clear Lights
Lava Grey 3.0 TDI 3.6 4.2 S-Line
Light Silver 3.6 4.2 S-Line 21" Clear lights
Mugello Blue 21" 20"(only S-Line)...22" Project Kahn Wheels
Papaya Orange S-Line 21" (Special Order)
Phantom Black 3.6 4.2 S-Line 21"...22" Replica 10 Spoke
Quartz Grey 3.6 3.0 TDI 4.2 with step S-Line Offroad...22"
Suzuka Grey S-Line 21" (Special Order) Clear Lights
Sycamore Green 4.2 (no S-Line pics) Offroad 3.6
*Interior pics* *Roof Bars pics here*