A shock absorbing steering apparatus for use in a vehicle comprises a steering column to be fixed to a portion of a body of the vehicle such that the steering column is releasable from the body of the vehicle and movable in a forward direction of the vehicle in the event of a secondary collision of an occupant of the vehicle upon a collision of the vehicle, one of the steering column and the portion of the body of the vehicle including a mounting portion, and the other of the steering column and the portion including a holding portion, and an impact energy absorbing member to be mounted on the mounting portion. The impact energy absorbing member includes an engaging portion which is engageable with the holding portion. The impact energy absorbing member is being deformable as the steeringcolumn is moved in the forward direction of the vehicle while the engaging portion is held in engagement with the holding portion, whereby the impact energy absorbing member absorbs an impact energy generated by the secondary collision. The shock absorbing steering apparatus further comprises an engagement adjusting mechanism operable to permit or inhibit an engagement between the engaging portion of the impact energy absorbing member and the holding portion.