Yes As soon as I removed the seal assy and gasket all was revealed. I managed to get it all removed without too much bother. It just needs a good clean up and new cables for the parking brake. Once again thanks for your help.

Got your pics. Looks like the seal assy is part of the gasket between the axle & hub. You have to remove seal & gasket assy (plan on replacing these) & underneath you should find 2 large nuts- 1 behind the other with a locking ring between them. The outer nut is a locking nut. Remove both nuts & locking ring & the hub assy should become loose. You may have to slack off the adjustment of the brakes to remove the hub. I balance the hub on a floor jack when removing the hub- makes the job alot easier if you're by yourself.

Will do but will be a few hours

I'm not familiar with your exact model- could you send me a picture of the hub & one of the entire forklift?

I managed to remove the front wheels and released the parking brake attachment from the rear of the hub. The parking brake was the problem as at least one of the cables was damaged. Wheels are now turning but will need to be more free. We need to remove the hub to do a proper clean up within and install new cables. We are not sure how to go about this and need some guidance. I have removed the end cap and half shaft on one side and this has exposed what looks like an oil seal but after this I am wondering what exactly holds the hub in place. Any comments?

No I have not replaced the master cylinder but it may have been replaced in the recent past before I purchased the machine. I have identified the adjustment on the pushrod and will back this off and test again before I remove the wheels.

Have you replaced the brake master cylinder recently? There is an adjustment on the pushrod between the brake pedal & master cylinder which you can back off to see if there is any hydraulic pressure holding the brakes on.

I have lifted the front wheels off the ground as suggested and it appears I have a problem within as I cannot turn either wheel by hand while in neutral. Also in either forward or reverse there appears to be resistance but its far worse in reverse. I have slacked off the parking brake adjustment but to no avail. I am awaiting a guy with the heavy tools needed to remove the wheels and check out within. At least I know now where the problem is as I had worries it might have been the transmission. thanks guys for your help. I will let you know the outcome.

I have had the park brake cable bind up and not release all the way, which makes the brake drag more in reverse than forward.
Just a thought.

Since you have parking brakes intregal with the service brakes I would try the following: Raise drive wheels off the ground (blocks under upright & full tilt forward should accomplish this), engine running, trans in forward, bring wheels to stop w/service brake & while holding brake shift trans into reverse & release brakes- see how free wheels are to turn in reverse. If they stick, put trans in forward again & then put trans in nuetral & let wheels stop rotating on their own. Once wheels stop rotating- shift into reverse & check how free wheels are to trun in reverse again. If they still tick I would back off the brake adjusters & do both tests again. I've seen brake shoe return springs break inside the drumn assy & this can allow a brake shoe so stay out & drag in one direction- hope this helps.

Thanks for that. My parking brake has two cables from the lever, with a cable going to each front wheel. I will try to disconnect and test.

Had a situation once where the parking brake was hanging up in reverse. Try removing the parking brake & check reverse operation. -Note- the parking brake in my application was on the drive shaft just in front of the differential