To provide a structure capable of stably holding an inner column on an inner diameter side of an outer column.

An outer column 13d and a movable side bracket 22b are integrally expanded and molded by a hydroform method or the like. Also, respective raised parts 23a, 23a constituting a support part 26 of the outer column 13d and an outer peripheral surface of an inner column 14c are brought into contact only at three parts in a circumferential direction. Also, of width direction outer side faces of plate parts 25a, 25a to be held of the movable side bracket 22b, around an axial direction intermediate part of a column side through-hole 30, a projection 31 is provided in the state of being projected in a width direction from both width direction outer side faces. Then, in an assembly state, width direction inner side faces of support plate parts 28, 28 of a fixed side bracket 12b and the width direction outer side face of the projection 31 are brought into contact.