The Wheel Horse SB-371 is a lawn tractor from the 1982 S Series, built by Wheel Horse in South Bend, Indiana, USA. It features an 11 hp Briggs & Stratton 399cc 1-cylinder air-cooled gasoline engine, a 3-speed gear transmission (Peerless 601), and two-wheel drive with manual steering and an open operator station. The tractor includes a 37" mid-mount mower deck attachment. Electrical system uses a 12-volt battery with negative ground.