Abstract: A steering bearing assembly for a vehicle for connecting a steering tube and a frame of the vehicle is disclosed to include a head tube for mounting on the frame of the vehicle and having a tapered face in one end thereof, a bearing mounted in the head tube and formed of an outer race, an inner race, and a plurality of balls mounted in between the outer race and the inner race, the outer race having a protruded retaining portion pressed on the tapered face of the head tube, and a connecting structure for connecting the inner race of the bearing and the steering tube together.