A steering column assembly for a vehicle comprising an intermediate assembly which is slideably disposed within a lower assembly so that the intermediate assembly may be moved between an extended and a retracted position. Further, the steering column assembly contains an upper assembly which is pivotally coupled to one end of the intermediate assembly so as to permit the upper assembly to move about a pivot point. The upper assembly further contains a locking assembly which is interconnected between the lower assembly, the intermediate assembly and the upper assembly so that the lower, intermediate and upper assemblies may be locked relative to each other in a selected position when the locking assembly is placed and retained in a first position and permitted to move when said locking assembly is placed and retained in a second position.