| 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-40-11712 | COVER | 60942-65000 | |
| 2 | 06120-01612 | BEARING | 60942-@ | |
| 3 | 06120-02216 | BEARING | 60942-@ | |
| 4 | 195-40-11650 | SEAL | 60942-@ | |
| 5 | 14X-40-11731 | LEVER | 60942-65000 | |
| 6 | 17A-40-11740 | LEVER | 60942-65000 | |
| 7 | 14X-40-11810 | LEVER ASS'Y | 60942-65000 | |
| 8 | 14X-40-11761 | LEVER | 60942-65000 | |
| 9 | 14X-40-11840 | LEVER ASS'Y | 60942-@ | |
| 10 | 04010-00519 | KEY | 60942-65000 | |
| 11 | 01010-80830 | BOLT | 60942-65000 | |
| 12 | 01643-50823 | WASHER | 60942-65000 | |
| 13 | 14X-40-11721 | GASKET | 60942-65000 | |
| 14 | 01010-81090 | BOLT | 60942-65000 | |
| 15 | 01011-81005 | BOLT | 60942-65000 | |
| 16 | 01643-31032 | WASHER | 60942-65000 | |
| 17 | 14X-40-11610 | COVER | 60942-65000 | |
| 18 | 06120-01612 | BEARING | 60942-65000 | |
| 19 | 06120-02216 | BEARING | 60942-65000 | |
| 20 | 195-40-11650 | SEAL | 60942-65000 | |
| 21 | 14X-40-11630 | LEVER | 60942-65000 | |
| 22 | 14X-40-11620 | LEVER | 60942-65000 | |
| 23 | 103-43-21380 | ROLLER | 60942-65000 | |
| 24 | 04205-00622 | PIN | 60942-65000 | |
| 25 | 04050-11612 | PIN | 60942-65000 | |
| 26 | 04010-00519 | KEY | 60942-65000 | |
| 27 | 01010-80830 | BOLT | 60942-65000 | |
| 28 | 01643-50823 | WASHER | 60942-65000 | |
| 29 | 14X-40-11640 | GASKET | 60942-65000 | |
| 30 | 01010-81090 | BOLT | 60942-65000 | |
| 31 | 01643-31032 | WASHER | 60942-65000 | |
| 32 | 07040-12012 | PLUG | 60942-65000 | |
| 33 | 07002-32034 | O-RING | 60942-65000 | |
| 34 | 14X-40-11491 | GASKET | 60942-65000 | |
| 35 | 01011-81005 | BOLT | 60942-65000 | |
| 36 | 01011-81075 | BOLT | 60942-65000 | |
| 37 | 01643-31032 | WASHER | 60942-65000 |