I am trying to change a '92 accord headlight (right side). The bulb looks like it screws counterclockwise to unseat it, but it will not budge. I have taken out the battery to get a good look at it and I have sprayed WD40 around it to help loosen it - to no avail. I have even tried using a wrench to loosen it.

Could you please tell me what I need to do?

Thank you,
Russell

Try a quality penetrating fluid; e.g. Kroil or PB Blaster.