PURPOSE: To easily provide a specified inertial moment and natural frequency by using a same material tubular body, to increase freedom of adjustment of strength of a steering wheel and to simplify production control and part control of the tubular body.

CONSTITUTION: A steering wheel is formed by bending a metal tubular body 17 circular and welding both end parts. One piece or more than one piece of line bodies 21 having elasticity are inserted into a part or the whole of the inside of tubular body 17 along the tubular body 17. Additionally, it is possible to form the line body 21 to be inserted into the inside of the tubular body 17 spiral to increase a shortage of reaction force due to elasticity.