To achieve a structure in which an upper bracket 17a does not tend to depart from both capsules 21a when the position of a steering wheel 1 in the longitudinal direction is adjusted, and to the contrary, the upper bracket 17a tends to easily depart from both capsules 21a when a secondary collision occurs.

The arrangement directions of engagement grooves 22a formed in both capsules 21a are generally aligned with the horizontal direction while both capsules 21a are fixed to a vehicle body 15. The departing direction of the upper bracket 17a moving along the engagement grooves 22a is mis-aligned with the axial direction of a steering column 4. By this, the departing direction of the upper bracket 17a is mis-aligned with the direction of a force acting on the upper bracket 17a through a fastening bolt 27 when the position of the steering wheel 1 in the longitudinal direction is adjusted. Consequently, the problems above can be solved.