| Item | Part No. | Part Name | Qty | Serial No. |
| 23B-40-11101 | Valve Assembly, Steering | 1001- | ||
| 23A-40-11201 | Valve Assembly | 1001- | ||
| 237-40-12560 | Housing Assembly | 1001- | ||
| 1 | Housing | 1001- | ||
| 2 | Sleeve | 1001- | ||
| 3 | Spool | 1001- | ||
| 4 | 237-40-12620 | Pin | 1001- | |
| 5 | 237-40-12610 | Spring | 1001- | |
| 6 | 237-40-12550 | Retainer | 1001- | |
| 7 | 237-40-12540 | Ball | 1001- | |
| 8 | 237-40-12520 | Seat | 1001- | |
| 9 | O-ring | 1001- | ||
| 10 | 237-40-12490 | Screw | 1001- | |
| 11 | O-ring | 1001- | ||
| 11 | 237-40-12460 | Bearing Assembly | 1001- | |
| 12 | 237-40-12480 | Needle | 1001- | |
| 13 | 237-40-12470 | Race | 1001- | |
| 14 | O-ring | 1001- | ||
| 15 | 23A-40-11280 | Bushing | 1001- | |
| 16 | 237-40-12420 | Ring | 1001- | |
| 17 | Seal, Dust | 1001- | ||
| 18 | 237-40-12640 | Plate | 1001- | |
| 19 | O-ring | 1001- | ||
| 20 | 237-40-12650 | Shaft | 1001- | |
| 21 | 23A-40-11220 | Drive | 1001- | |
| 22 | 23A-40-11230 | Spacer | 1001- | |
| 23 | 237-40-12670 | Cap, End | 1001- | |
| 24 | O-ring | 1001- | ||
| 25 | 23A-40-11210 | Screw | 1001- | |
| 26 | Seal, Oil | 1001- |