To provide a steering column support structure which has excellent assemblability and can prevent a column jacket from dropping during impact absorption.

A pair of vehicle body side brackets 25 are fixed to a vehicle side member 14 by welding and so on. During impact absorption, a column side bracket 27 moves in a second direction Y2 (a direction of movement during impact absorption) along which support grooves 26 extend in the state such that a pair of supported edges 28 of the bracket 27 are supported by the support grooves 26 of the pair of vehicle body side brackets 25. When manufacturing, the pair of supported edges 28 of the column side bracket 27 are slide-inserted in the support grooves 26 of the pair of vehicle body side brackets 25 whereby the column side bracket 27 is assembled to the vehicle body side brackets 25.