| Item | Part No. | Part Name | Qty | Serial No. |
| 14X-40-00011 | STEERING VALVE ASS'Y | 61718-65000 | ||
| 14X-40-00010 | STEERING VALVE ASS'Y | 60942-61717 | ||
| 1 | 14X-40-11111 | BODY | 60942-65000 | |
| 2 | 07043-70108 | PLUG | 60942-65000 | |
| 3 | 14X-40-11650 | BODY | 60942-65000 | |
| 4 | 14X-40-11660 | VALVE | 60942-65000 | |
| 5 | 14X-40-11670 | VALVE | 60942-65000 | |
| 6 | 07750-01628 | SPRING | 60942-65000 | |
| 7 | 07002-32434 | O-RING | 60942-65000 | |
| 8 | 14X-40-11251 | PLUG | 60942-65000 | |
| 9 | 07002-32434 | O-RING | 60942-65000 | |
| 10 | 14X-40-11291 | SPRING | 60942-65000 | |
| 11 | 19M-40-11160 | PISTON | 61718-65000 | |
| 11 | 195-40-31540 | PISTON | 60942-61717 | |
| 12 | 14X-40-11213 | VALVE | 61718-65000 | |
| 12 | 14X-40-11212 | VALVE | 60942-61717 | |
| 13 | 14Z-40-11340 | GUIDE | 60942-65000 | |
| 14 | 14Z-40-11380 | SPRING | 60942-65000 | |
| 15 | 175-15-56470 | SHIM, 0.50MM | 60942-65000 | |
| 16 | 14X-40-11221 | BOLT | 60942-65000 | |
| 17 | 14X-40-11231 | GUIDE | 60942-65000 | |
| 18 | 14X-40-11241 | CYLINDER | 60942-65000 | |
| 19 | 14X-40-11261 | NUT | 60942-65000 | |
| 20 | 14X-40-11272 | NUT | 60942-65000 | |
| 21 | 17A-40-11252 | PLUG | 61718-65000 | |
| 21 | 14X-40-11251 | PLUG | 60942-61717 | |
| 22 | 07002-32434 | O-RING | 60942-65000 | |
| 23 | 14X-40-11391 | SPRING | 60942-65000 | |
| 24 | 195-40-31540 | PISTON | 60942-65000 | |
| 25 | 14X-40-11312 | VALVE | 60942-65000 | |
| 26 | 14Z-40-11340 | GUIDE | 60942-65000 | |
| 27 | 14X-40-11381 | SPRING | 60942-65000 | |
| 28 | 175-15-56470 | SHIM, 0.50MM | 60942-65000 | |
| 29 | 14X-40-11221 | BOLT | 60942-65000 | |
| 30 | 14X-40-11231 | GUIDE | 60942-65000 | |
| 31 | 14X-40-11241 | CYLINDER | 60942-65000 | |
| 32 | 14X-40-11261 | NUT | 60942-65000 | |
| 33 | 14X-40-11373 | NUT | 60942-65000 | |
| 34 | 14X-40-11411 | COVER | 60942-65000 | |
| 35 | 14X-40-11421 | GASKET | 60942-65000 | |
| 36 | 01010-81025 | BOLT | 60942-65000 | |
| 37 | 01643-31032 | WASHER | 60942-65000 |