Abstract: A vehicle having a steering system controlled by either of a pair of steering wheels also includes first and second steering wheel shafts means, each carrying one of the steering wheels. A wheel steering mechanism is mechanically connected to the first and second steering wheel shafts means. In accordance with this invention, a third shaft is attached at one end to the first steering wheel shafts means. The third shaft means is connected at its other end without intermediate, intervening gears to a gear for rotationally interconnecting the third shaft, the second steering wheel shaft, and the wheel steering mechanism. This structure can eliminate an expensive 90 degree gear box when compared with prior art designs, for significant cost savings while providing equivalent or superior function.