To provide a steering wheel toy for small children safely and surely fitted for playing where the fitting object is extended either in the vertical direction or in the horizontal direction by improving the fitting means of the steering wheel toy.

A connecting part for connecting the fitting means is disposed on the lower part of the toy body, and according to the state of an installation part, a removable fitting means for a vertically extended installation part or a removable fitting means for a horizontally extended installation part can be connected to the connecting part. The connecting part is provided with a connecting part easily removable by sliding the fitting means. The fitting means for the vertically extended installation part is provided with a Hook-and- Loop fastener wound in the direction intersecting the longitudinal direction of the fitting means, and the fitting means for the horizontally extended installation part is provided with a fitting port whose opening width can be controlled according to the shape of the installation part.