Abstract: A tilting and telescopic structure for steering columns. In the structure, one tilt lever performs the tilting and telescopic function of adjusting the tilting angle and the length of a steering column in accordance with the body size of a driver. In an embodiment, a serrated actuating lever is provided at the telescopic part cooperating with the tilt lever, thus simply operating the tilting and telescopic structure. In another embodiment, the structure has an adjusting nut and bolt cooperating with the tilt lever and has a slit at both the outer tube and the distance bracket, thus being simply operated by controlling the width of the slit by the tilt lever.