| Item | Part No. | Part Name | Qty | Serial No. |
| 1 | (103-40-00010) | VALVE ASS'Y | 51907- | |
| 1 | (103-40-00020) | VALVE ASS'Y,(FOR PEDAL STEERING) | 51907- | |
| 2 | (103-43-21320) | BRACKET | 51907- | |
| 3 | (01010-31030) | BOLT | 51907- | |
| 4 | (01602-01030) | WASHER | 45005- | |
| 5 | 103-40-23230 | BRACKET | 51907- | |
| 6 | 01010-31270 | BOLT | 51907- | |
| 7 | 01010-31280 | BOLT | 51907- | |
| 8 | 01602-01236 | WASHER | 51907- | |
| 9 | 103-40-22310 | CYLINDER,L.H. | 51907- | |
| 9 | 103-40-22320 | CYLINDER,R.H. | 51907- | |
| 10 | 113-40-22130 | PISTON | 45005- | |
| 11 | 234-15-15230 | SPRING | 45005- | |
| 12 | 07000-05055 | O-RING | 45005- | |
| 13 | 07001-05055 | RING | 45005- | |
| 14 | 103-40-22121 | GASKET | 45005- | |
| 15 | 01010-31030 | BOLT | 45005- | |
| 16 | 01602-01030 | WASHER | 45005- | |
| 17 | 103-40-22330 | SLEEVE | 51907- | |
| 18 | 07000-12010 | O-RING | 51907- | |
| 19 | 07000-12012 | O-RING | 51907- | |
| 20 | 103-40-22340 | BLOCK | 51907- | |
| 21 | 07042-20108 | PLUG | 51907- | |
| 22 | 103-40-22350 | GASKET | 51907- | |
| 23 | 01010-31040 | BOLT | 51907- | |
| 24 | 01602-01030 | WASHER | 51907- | |
| 25 | 103-40-23220 | TUBE | 51907- | |
| 26 | 103-40-23240 | HOSE | 51907- | |
| 27 | 113-40-23130 | ELBOW | 45005- | |
| 28 | 103-40-23260 | NIPPLE | 51907- | |
| 29 | 04260-01270 | BALL | 51907- | |
| 30 | 103-40-23270 | ELBOW | 51907- | |
| 31 | 07002-01623 | O-RING | 51907- | |
| 32 | 103-40-23152 | HOSE | 48136- | |
| 33 | 103-40-23210 | TUBE | 51907- | |
| 34 | 07284-01540 | CLIP | 51907- | |
| 35 | 01010-30816 | BOLT | 51907- | |
| 36 | 01602-00825 | WASHER | 51907- | |
| 37 | 101-04-12250 | CLIP ASS'Y | 48136- |