A lock for steering wheels of vehicles includes a seat with an aperture formed at one end to receive a detent tube. The detent tube has a flute to hold an inner lining. The inner lining has a third pin hole. A latch bar is provided and insertable into a first holding hole of the detent tube and a second holding hole of the inner lining. The third pin hole is insertable by a third pin to anchor the latch bar. The latch bar can clamp two sides of a reinforced spoke of a steering wheel. The invention can be assembled quickly and easily, and provide improved theft-thwarting effect, and is adaptable to various steering wheels installed on varying locations of vehicles in different countries.