Midget / Sprite Steering rack.
This is the later type (c1967 onwards)
Seems pretty smooth action.
Will need new TREs' as the gaitors have perished (you would probably do that anyway, wouldn't you??)
Happy to post. Cost will be £8.25 to UK mainland. Elsewhere by arrangement.
Happy for you to collect as well - LN4 3** area of Lincoln
Happy to answer any questions - tel: 07939 512981 or eBay message.
Have lots of other MGB, Midget / Sprite & Triumph spares - if there's anything you are looking for just ask.