How to pull a steering wheel off on some tractors with exposed steering wheel spokes. Take the nut off, soak the center hub (with penetrating oil) where the steering shaft goes thru. Tap the spoke of the steering wheel and if you are lucky it will start to loosen. If it doesn't move you can use a torch (DO NOT USE if it is close to your gas tank) heat the center hub up and tap the spoke of the steering wheel. On other applications with covered spoke steering wheels sometimes the center hub is threaded so you can use a steering wheel puller to remove the wheel. Otherwise you can hit the covered spokes with a hammer to break the outer covering and use a 3-jaw puller to pull the steering wheel. On tractors that have steering wheels held by a pin thru the hub use a punch to try to drive the pin out, if it won't move you may have to drill the pin out, then tap the hub of the steering wheel to remove it.