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 (0.20 in) drill bit.
Be careful not to damage the switch body when removing the shear bolts.

Fig 1: Removing Shear Bolts
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Remove the shear bolts from the switch body.
Remove the immobilizer-keyless control unit from the switch body, then install it to new switch body (see IMMOBILIZER-KEYLESS CONTROL UNIT REGISTRATION ).
Install the switch body 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 the new immobilizer control unit-receiver (see IMMOBILIZER KEY REGISTRATION ), and make sure the immobilizer system works properly.