This invention relates to an improved steering and suspension system for use on off-road type vehicles. The system comprises a gear train at each drive wheel made up of three gears: an input gear, an intermediate gear and an output gear. The input gear is mounted on a driven output shaft which extends out of the differential of the vehicle. The output gear is mounted on an outwardly extending shaft which is retained in a gear case which surrounds the entire gear train. Rotatably attached to this gear case is a tubular hub with a pivotally attached yoke. The yoke supports the axle on which the drive wheel is mounted. Positioned within the area defined by the tubular hub and the yoke are two pairs of intermeshing bevel gears. These bevel gears unite the outwardly extending shaft with the axle and allow torque to be transmitted from the engine of the vehicle to the drive wheels. Also included in this system are two pivotally connected arms which unite the tubular hub to the frame of the vehicle. These two linkage arms cooperate with attached actuating and suspension means to retain the pivot axis of the yoke in an upright position.