you have the stock steering wheel? And you already tried reseting the SRS via http://www.geocities.com/myintegra96/srs.html

Maybe wires in the clockspring connector is shorted/broken? Its the item #2...in the pic in link

http://www.acuraoemparts.com/delray/...st70_b1321.gif

start using a volt meter, check if any wires are broken...