To eliminate meshing rattling between fixed teeth on the side of a lower column member movable teeth on the side of an upper column member in a tilting type steering device, and eliminate tilting rattling of the upper column member in respect to the lower column member.

A movable gear body 33 is oscillatably supported by a pin 27 inserted into an upper column member, which gear body 33 has, on its leading end side, movable teeth engageable with fixed teeth arranged on the side of a lower column member. Sawtooth deformed portions 33c are formed on an inner peripheral surface of a through-hole 33b on a base end of the movable body. A bush 34 is arranged between the inner peripheral surface and an outer peripheral surface of the pin 27. Upon application of twisting force to the movable gear body 33, the deformed portions 33c bite into the bush 34. Even when the fixed and movable teeth show insufficient parallelism, the deformed portions 33c bite into the bush 34 through engagement of both teeth. A little movement of the movable teeth is enabled, so that satisfactory meshing is performed without rattling.