Abstract: Horizontal slots and vertical slots in a fixed bracket and a movable bracket of a steering device provide a simple and compact structure for the adjustment of a steering wheel. A tightening shaft passes through both the horizontal and vertical slots. The operator adjusts the tightening shaft to provide either for free movement of the steering wheel, or for locking of the steering wheel in an operator selected position. This structure provides for the simultaneous adjustment of not only the tilting and telescoping of the steering wheel, but also for the inclination of the rotation plane of the steering wheel.