Steering Lock Replacement

Remove the steering column (see STEERING COLUMN REMOVAL AND INSTALLATION ).
Center-punch each of the two shear bolts (A), and drill their heads off with a 5.0 mm (3/16 in) drill bit.
Be careful not to damage the switch body when removing the shear bolts.

Fig 1: Drilling Shear Bolts
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Remove the shear bolts from the steering lock (B), then remove the steering lock.
Remove the immobilizer-keyless control unit from the steering lock, then install it on a new steering lock (see PROGRAMMING IMMOBILIZER-KEYLESS CONTROL UNIT ).
Install the steering lock without the key inserted.
Loosely tighten the new shear bolts.
Insert the ignition key, and check for proper operation of the steering wheel lock and that the ignition key turns freely.
Tighten the shear bolts (A) until the hex heads (B) twist off.

Fig 2: Identifying Shear Bolts And Hex Heads
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Install the steering column (see INSTALLATION ).
Rewrite all new keys to the immobilizer-keyless control unit (see IMMOBILIZER KEY REGISTRATION ), and make sure the immobilizer system works properly.