The invention relates to the field of material transferring and positioning and provides a steering and turning-over system which is ingenious in structure, convenient to use and capable of effectively and accurately regulate the orientation of the length direction of materials and the front and back of the top face of the materials. The steering and turning-over system comprises a rack, a walking system, a steering system and a turning-over system. The walking system comprises a pair of fixed plates arranged in the X direction, a pair of movably plates arranged in the X direction and at least one walking driving device. The steering system comprises a brush head orientation detection device and a steering device sequentially in the X direction. The turning-over system sequentially comprises a brush handle front and back detection device and a turning-over device in the X direction. The steering and turning-over system further comprises a control system. While position accuracy is effectively guaranteed, the overall machining efficiency is substantially promoted.