To provide a steering rack with a high strength and its manufacturing method.

A steering rack 10 is manufactured by the method including an extruding molding process, a swaging process, and a broach cutting process. The extruding molding process forms a continuum of an extruding material in the form of a slender cylindrical pipe 12. The pipe 2 has a first even thickness. The swaging process forms a flat part 40 of the pipe 12. This flat part 40 has the thickness equal to a first even thickness substantially. The flat part 40 of the pipe 12 has a flat outer surface 52. The broach cutting process forms a series of rack teeth 60 extending along the flat part 40 of the pipe 12. The rack teeth 60 are formed by cutting off the material at plural positions separated along the flat outer surface 52.