An implement (10) is disclosed. The implement (10) is adapted to be towed by a vehicle comprising: a frame (12)； a plurality of ground engaging tools carried by the frame (12)； a plurality of wheel assemblies (46) supporting the frame (12) above the ground and moveable relative the frame (12) to raise and lower the frame (12) between working and non-working positions in which in the working position the tools engage the ground and in the non-working position the tools do not engage the ground； a plurality of coulters (116) carried by the frame (12) and engaged with the ground when the frame (12) is in the working position and not engaged with the ground when the frame (12) is in the non-working position. To improve steering behavior of the implement (10) a steering system is adapted to turn the wheel assemblies (46) and the coulters (116) to steer the implement (10), the steering system having an actuator (154) coupled to both wheel assemblies (46) and coulters (116) to turn both wheel assemblies (46) and coulters (116).
