Like the others said, this is a right-hand threaded bolt, so it loosens in
the usual direction: by turning it counterclockwise.

If you're not terribly handy and so don't want to fabricate your own pulley
holding tool (essential to removing the pulley bolt without an impact
wrench, and like what Tegger's site describes), you can buy a tool online.
Schley seems to be the big maker of these tools. See for example

http://shop.store.yahoo.com/brandspl...-sp-60100.html ($51 and free
shipping)

Amazon has one right now for $43 plus shipping. See
http://www.amazon.com/exec/obidos/tg...005802-6187110
?v=glance

Google for {harmonic tool Accord} for more selections. It is worth checking
Ebay for this tool, too. (At the moment there does seem to be one there for
$34.) Make sure the tool you buy is specified for your year and model of
Accord.

I liked the following sites a lot for tips on replacing the timing belt on
my 91 Civic, including freeing the pulley bolt. I hesitated to post them
before because your Accord is so much newer. Still, they might be worth your
perusal. They have nice photos of the job.

http://www.cadvision.com/blanchas/54pontiac/honda.html

http://timingbelt.soben.com/

My theory of why the bolt becomes so tight after a few years is that (1) the
engine's rotation is such that the bolt of course tends to be torqued in a
tightening direction; and (2) the bolt heats up and so stretches during
operation, whence of course at the same time the engine is tightening it.
When it cools, it contracts and so is even tighter.

http://www.honda.co.uk/owner/workshopmanuals2.html also has instructions for
replacing the timing belt and removing the pulley bolt on various 1990s
Hondas.

"ksrogers" <cathy3@adelphia.net> wrote
> I am trying to replace the timing belt on our 1999 Accord (4cyl). I can't
> get the bolt loose that is going into the engine block through the pully's
> for the alt. etc... We have tryed the impact wrench and braker bar (not
> much room for the bar). We are afraid it may be a reverse thread and have
> used the impact both ways with no results.
>
> The top part of the belt cover was very easy to remove but I must pull
> these two pullys to access the bottom portion of the belt.
>
> I hope someone on this site has an easy answer. Thanks for any info, Kent
>
>