This is a Brand New KUMAR BROS USA Steering Wheel for KUBOTA This Steering Wheel comes with Cap SPLINE Type, 18" Spline Our Part# KBME4001SW Directly replaces Kubota Part # 66611-41400, 32400-16800, 32430-98840, 66601-41400, 66611-41410, 66591-41300, 70000-90602 Applications Suitable For : KUBOTA TRACTOR B SERIES : B4200D, B5100D-P, B5100E-P, B6000, B6000E, B6100D, B6100E, B6100HST-D, B6100HST-E, B7100D, B7100HST-E, B7100HST-D, B7300HSD, B7400HSD, B7410D, B8200EP SR NO.11642, B8200DP SR NO.52926 KUBOTA TRACTOR L SERIES : L185DT(POWER STEERING UNITS), L185F(POWER STEERING UNITS), L2050DT, L2050F, L235, L2350DT, L2350F, L245DT(POWER STEERING UNITS), L245F(POWER STEERING UNITS), L2500DT, L2500F, L2600F, L275, L305DT, L30F, L345DT(POWER STEERING UNITS), L355SS