To secure high steering stability by using a telescopic shaft of a hybrid structure employing advantage of rolling or sliding having none of backlash.

A lower yoke of a cross shaft coupling 25 is constituted unitarily in a female shaft 2 of the telescopic shaft 10 of the hybrid structure having the advantage of rolling and sliding having none of backlash. A steering angle sensor 29 is attached to the upside of the cross shaft coupling 25. The lower end of a male shaft 1 of the telescopic shaft 10 is connected to a variable gear ratio unit 30 for varying the transmission ratio of the steering torque while being variably controlled by an electronic control unit 30a (namely, ECU). Information such as the steering angle, vehicle speed, rudder angle of a turning wheel, and speed of the turning wheel is incorporated into the electronic control unit 30. The lower end of the variable gear ratio unit 30 is connected to a steering gear 32 via the cross shaft coupling 31.