| Item | Part No. | Part Name | Qty | Serial No. |
| 130-40-00021 | VALVE ASS'Y,STEERING | 81447- | ||
| 1 | 130-40-61130 | BODY | 81447- | |
| 2 | 07042-00312 | PLUG | 81447- | |
| 3 | 06120-03020 | BEARING,NEEDLE | 81447- | |
| 4 | 06120-02520 | BEARING,NEEDLE | 81447- | |
| 5 | 130-40-61140 | SHAFT | 81447- | |
| 6 | 04010-00522 | KEY | 81447- | |
| 7 | 130-40-61150 | PLATE | 81447- | |
| 8 | 01010-51020 | BOLT | 81447- | |
| 9 | 01602-21030 | WASHER,SPRING | 81447- | |
| 10 | 130-40-71110 | LEVER,L.H. | 81447- | |
| 11 | 130-40-71120 | LEVER,R.H. | 81447- | |
| 12 | 125-40-21420 | PISTON | 81447- | |
| 13 | 134-40-38140 | ELBOW | 81447- | |
| 14 | 134-40-38120 | POPPET | 81447- | |
| 15 | 134-40-38130 | PLUG | 81447- | |
| 16 | 07000-02018 | O-RING | 81447- | |
| 17 | 130-40-61170 | PLATE | 81447- | |
| 18 | 04020-01228 | PIN,DOWEL | 81447- | |
| 19 | 01010-51260 | BOLT | 81447- | |
| 20 | 01010-51280 | BOLT | 81447- | |
| 21 | 01010-51265 | BOLT | 81447- | |
| 22 | 01602-21236 | WASHER,SPRING | 81447- | |
| 23 | 01010-51440 | BOLT | 81447- | |
| 24 | 01602-21442 | WASHER,SPRING | 81447- |