Abstract: A vehicle wheel lock which is adjustable to accommodate various sized wheels on a vehicle and/or the steering wheel of the vehicle, and includes a two-part base, one-part insertable into the other part, two arms extending in a U-shaped fashion from the base, the distal ends of the U-shaped arms curving inward toward each other, with a serrated locking bracket positioned internal to and attached to one of the insertable bases, and a cylinder-type lock positioned internal to and attached to the opposed base, wherein the width of the lock, that is the distance between the opposed arms, may be adjusted for placement of the lock around tires of various sizes and on to a wheel, and/or a steering wheel, and for placing the lock in a position whereby the lock may be locked, thereby immobilizing the vehicle wheel or steering wheel and preventing theft of the vehicle.