Even thought the steering wheel is locked it will turn a little. Turn the wheel as far to the left as you can and turn the key at the same time. If that doesn't work then turn the wheel to the right as far as you can and turn the key at the same time. If that doesn't work tap on the end of the key with a hammer and turn it at the same time. If none of these work the lock cylinder will need to be replaced.
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THANKS! I already knew about turning the wheel and tried that numerous times without success. The hammer didnt work either. I am going to check into the lock cylinder replacement cost. THANKS again and have a HAPPY NEW YEAR !