Abstract: An anti-theft steering wheel lock comprises an elongated body member having a passage along an axis therethrough, an upper shield having an arcuate portion for covering the outer edge of a steering wheel and a flat board at one end, a lower shield also having an arcuate portion for covering the inner edge of the steering wheel and coacting with the upper shield. The elongate body also has a housing formed into a rectangular shape and having a long slot along one side for fixedly securing to the flat board, an a bore along the axis for securing a lock body, a square passage at one side of the housing diametrically opposed to the long slot for fixedly securing the elongated lock body and also for accepting a lock rod to control the movement of the housing, and two small square holes at its bottom for installing two latches. Each of the latches has a slidable detent that meshes with sprockets of the lock rod to control the movement of the housing relative to the lock rod.