I'm no expert but I think walleye dreamer is right on. Don't forget the gearcase oil, because if there is water in there and it freezes-CRACK goes your lower unit.
I have a 175 merc two stroke and all I do is fill the tank and add stabilizer, run the gas/stabilizer through the engine (or you can run the engine out of gas), change the gear oil, wash it, spray some oil on any parts that may rust, charge and store the battery NOT on a concrete floor as walleyedreamer said and cover the boat up good.
Oh and don't forget to take out any snacks, gulp! or scented stuff the critters might like to enjoy over the winter!
Hooked Up
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