This is the Nautique Helm Base Assembly for the steering pinion. This is the part that the rack of the steering cable mounts to. Please note that if you use an older rack from 93-97 this will not work. This will update your older rack system to take the newer steering cable used from 98 and up (part 90590). If you have a 93-97 cable (S2205) you cannot use this helm base assembly unless you purchase the more current cable 90590.