| Item | Part No. | Part Name | Qty | Serial No. |
| 144-40-00100 | VALVE ASS'Y,STEERING | 40001- | ||
| 1 | 144-40-22211 | BODY | 40001- | |
| 2 | 144-40-22141 | SHAFT | 40001- | |
| 3 | 01593-11613 | NUT | 40001- | |
| 4 | 04050-14025 | PIN (KIT) | 40001- | |
| 5 | 144-40-22180 | STOPPER | 40001- | |
| 6 | 144-40-22170 | STOPPER | 40001- | |
| 7 | 175-40-31230 | SPRING | 40001- | |
| 8 | 04065-03212 | RING | 40001- | |
| 9 | 195-40-13110 | STOPPER | 40001- | |
| 10 | 144-40-22350 | SPRING | 40001- | |
| 11 | 175-40-31140 | GUIDE | 40001- | |
| 12 | 144-40-22190 | WASHER | 40001- | |
| 13 | 01590-10607 | NUT | 40001- | |
| 14 | 04050-11212 | PIN (KIT) | 40001- | |
| 15 | 144-40-22151 | VALVE | 40001- | |
| 16 | 702-11-11190 | PISTON | 40001- | |
| 17 | 175-40-31130 | SPRING | 40001- | |
| 18 | 175-40-31530 | PLUG | 40001- | |
| 19 | 07002-03034 | O-RING (KIT) | 40001- | |
| 20 | 07043-00108 | PLUG | 40001- | |
| 21 | 144-40-22230 | BODY | 40001- | |
| 22 | 144-40-22290 | GUIDE | 40001- | |
| 23 | 144-40-22260 | SHAFT | 40001- | |
| 24 | 144-40-22270 | STOPPER | 40001- | |
| 25 | 144-40-22280 | STOPPER | 40001- | |
| 26 | 144-40-22340 | SPRING | 40001- | |
| 27 | 175-40-31560 | SPRING | 40001- | |
| 28 | 01590-10607 | NUT | 40001- | |
| 29 | 04050-11212 | PIN (KIT) | 40001- | |
| 30 | 144-40-22311 | VALVE | 40001- | |
| 31 | 144-40-22320 | PISTON | 40001- | |
| 32 | 175-40-31410 | SPRING | 40001- | |
| 33 | 144-40-22250 | PLUG | 40001- | |
| 34 | 144-40-22330 | PLATE | 40001- | |
| 35 | 01010-30816 | BOLT | 40001- | |
| 36 | 01650-00808 | WASHER (KIT) | 40001- | |
| 37 | 175-40-31510 | TUBE | 40001- | |
| 38 | 07000-02011 | O-RING (KIT) | 40001- | |
| 39 | 07000-02015 | O-RING (KIT) | 40001- | |
| 40 | 01010-31050 | BOLT | 40001- | |
| 41 | 01602-01030 | WASHER | 40001- | |
| 42 | 144-40-22110 | LEVER | 40001- | |
| 43 | 144-40-22120 | LEVER | 40001- | |
| 44 | 09350-01820 | BUSHING | 40001- | |
| 45 | 09350-02215 | BUSHING | 40001- | |
| 46 | 175-40-31270 | SEAL (KIT) | 40001- | |
| 47 | 144-40-22240 | LEVER | 40001- | |
| 48 | 01010-30860 | BOLT | 40001- | |
| 49 | 01602-00825 | WASHER | 40001- | |
| 50 | 04010-00416 | KEY | 40001- | |
| 51 | 144-40-22160 | BOLT | 40001- | |
| 52 | 01580-10806 | NUT | 40001- | |
| 53 | 130-21-12330 | LOCK (KIT) | 40001- | |
| 54 | 144-40-22220 | GASKET (KIT) | 40001- | |
| 55 | 144-40-22130 | PLATE | 40001- | |
| 56 | 01010-51250 | BOLT | 40001- | |
| 57 | 01602-21236 | WASHER | 40001- |