Dual steering system by Teleflex. Came off of a 18.5 ft Skeeter Bass Boat. In working condition, upgraded to hydraulic. The cables are 13 ft. long and list for over $450.00 new....just the cables/rack. Included is the engine hardware to allow dual cable steering and a brand-new steering wheel I didn't use on new system. Here's links to the cables and system as seen on Amazon. Check Amazon for "Teleflex Dual Steering cable" for new pricing.