Replacement boat steering wheels for sale manufactured from high grade marine stainless steel. We are proud to carry the Whitecap line of stainless steel destroyer boat steering wheels that are incredibly stylish yet affordably priced. Boat steering wheels are commonly referred to as a ship wheel which allows for adjusting the course and direction of a boat while in motion. The steering wheel functions by adjusting the angle of the ship's rudder and is typically connected to a steering system enclosed in the helm that is either electrical, hydraulic or mechanical.