Tiller Top Plate is a component of a boat steering system that attaches to the top of the tiller arm. The tiller arm is a long handle that extends from the boat rudder, which is used to steer the boat. The tiller top plate provides a secure mounting point for the steering cables or rods that connect the tiller arm to the boat steering mechanism. Tiller top plates are typically made of stainless steel or other corrosion-resistant materials to withstand exposure to saltwater and other harsh marine environments.