A cowling structure includes a head pipe mounted to the front of a body frame, a steering gear held such that it is capable of pivoting about the axis of the head pipe, side cowls each arranged at the transverse outside of the body frame, together with an opening so formed in each side cowl that it communicates with the transverse outside and inside of each side cowl. When viewed in a side view, the side cowls are lengthened up to the fore of the head pipe, and the opening is in such a position that it is level with the head pipe and overlaps with the steering gear in the fore of the head pipe. Such cowling structure permits less damages to the external appearance while providing the improvement in the lightness of banking at the time in the early stage of turning of a vehicle body.