Abstract: An instrument panel is formed symmertrically with respect to a center of the panel. The instrument panel comprises a pair of recesses defined by left and right reinforcing/partition walls, and a pair of lower openings located under the recesses. A meter unit is mounted in the recess to oppose the driver seat. An under cover is mounted in the lower opening which is to oppose the driver seat. The under cover is formed with a hole through which a steering shaft is adapted to be passed. A tray is mounted in the recess which is to oppose the front passenger seat. A glove box is mounted in the lower opening which is to oppose the front passenger seat. The walls for defining the recesses of the instrument panel have a common fixing section usable for mounting any of the meter unit and the tray.