Construction is achieved that more completely protects the driver of a vehicle during a secondary collision by gradually increasing the impact load that is absorbed by an energy absorbing member 22b the more the steering wheel displaces in the forward direction. The energy absorbing member 22b comprises a base section 27a that is provided in the center section, and a pair of impact absorbing sections 28b that extend in the forward direction from both ends of the base section 27a and have U-shaped bent back curved sections 29b in the middle section. Of these impact absorbing sections 28b, at least the portions that are nearer the tip end side than the bent back curved sections 29b are pressed so that the height of the energy absorbing member 22b with respect to a stroking section 32 gradually increases going in a direction from the bent back curved sections 29b toward the tip end side of the energy absorbing sections 28b.