To appropriately arrange a pinion gear and a rack gear when a riding type vehicle constitutes so that right and left front wheels are steered with the pinion and the rack.

A transmission case 7 is provided on the front of the machine, and the right and left front wheels are steerably provided on the right and left sides of the transmission case 7. The pinion gear 48a and the rack gear 51 linked with a steering wheel are provided at the under part of the front part of the transmission case 7, the rack gear 51 is extended in the right and left direction of the machine, and a tie rod is connected covering the rack gear 51 and the right and left front wheels.