You are looking at a Seastar hydraulic steering cylinder which has a damaged top bracket.

This is a barely used Seastar HC 5345-3 Hydraulic steering cylinder that was installed on a boat that was tilted too far when jack plate was down, resulting in bending the center mounting bracket as can be seen in photos. The bracket could possibly be taken off and straightened, replaced, or just use the cylinder only, saving the buyer several hundred dollars when compared to a purchasing a brand-new one. The rest of the cylinder and attaching parts appear to be undamaged. This is the newest Seastar (now Dometic) cylinder with the new 90-degree, ORB, O-Ring Boss fittings. This cylinder's has 8.34 cu. in capacity and can be used with a Type 1 auto pilot pump.