I have tried everything to remove the steering wheel on a 1978 124 fiat spider.
Here is a photo...with steering nut removed. Am I missing anything? I don't want to damage anything, just tring to remove it.

I have tried pulling, using a hammer at the back of the wheel, lubricant(s)...can't think of anything else...is there something else I need to remove or loosen besides the steering nut?

Help!

http://picpaste.com/SDC11435.JPG

The steering wheel is on a tapered shaft. To remove it you will need to either use a puller that presses on the column whilst pulling up on the wheel or... learn the time honoured skill of hitting the column with a hammer whilst pulling on the steering wheel.

This is particularly difficult on the Spider wheel because it is very easy to miss and crush the horn ring.
If you do try the pulling up on the wheel whilst hitting it technique...put the nut back on, spin it up and then back it off a couple of turns. When the wheel pops off the taper you don't want to be fielding it with your teeth!