<p>A pair of stoppers are formed in side wall sections of an upper clamp (4) for preventing a tilt bracket from rotating about a tilt adjusting bolt relative to the upper clamp in secondary collision. The tilt bracket has an inclined upstanding wall section secured to a column jacket (1) and a pair of side walls formed with cuts for encouraging shearing thereof. The tilt bracket further has rounded corners or rounded wall sections for encouraging the side wall sections to bend and flow toward the inclined upstanding wall section in collsion. A pair of rollers may be fitted in the rounded wall sections of the tilt bracket.</p>
