Purchased a new wheel for the boat just because it looks better, however, I have tried everything I know to do but the old wheel will not budge. I have ---
Pulled my arms out of joint
Pried with a large screwdriver
Applied WD40
Beat with a hammer.
Used a puller (broke one of the arms)
Called a Mechanic (waste of time) he said seems to be stuck. Duh
Lubed this time with WD40, sweat, and tears. Still no luck

Anything else anyone can think of please let me know.

Heat. I'm a big fan of the propane wrench. If the old wheel is of no value, hit the hub with a torch and give the puller another try.

Also, give up on the WD-40 and get some foaming penetrating oil like Liquid Wrench.... The only thing I use WD-40 for anymore is fishing lures.

It will be a two person job. On person to apply a force to the wheel in the direction to be pulled off while the other strikes the center of the steering shaft with a hammer & punch..

Thanks, I will try the all the suggestions. Let you know what works. I agree with loosing the WD40, all I had on the boat at that time.

Get a better/stronger gear puller. Put some good tension on the puller and then smack the center with a hammer.

^^^^ What Griff said.

all else fails, right angle grinder and cut-off wheel on the hub. if it won't fit, dremel and a tiny wheel...

Someone told me a long time ago when I was trying to get a stuck wheel off that all you have to do is grab it like a man and pull it off. I've found that to be true for the last 15 or so years but I will say I've come really close to knocking myself out a few times when it let loose...

Well, I grabbed it like I would have 15 years ago. Now I'm looking for a missing testical and my ribs hurt.