To provide an impact absorption type steering device capable of preventing an increase of an initial load to be applied to a driver when absorbing the impact of a collision of a vehicle and capable of reducing the number of parts items and assembling man-hours, and a manufacturing cost.

When a second support member 6 for supporting a second column 3b with a car body side member 2 is deformed with a primary collision of the vehicle with an obstacle, a second shaft 4b and the second column 3b are relatively moved in the axial direction in relation to a first shaft 4a and a first column 3a and start to absorb the impact. Thereafter, with the secondary collision of a steering wheel with a driver, the first column 3a is relatively moved in the axial direction in relation to a the car body side member 2 and start to absorb the impact. The quantity of deformation of the second support member 6 is limited by an interference between the second column 3b and a temporarily formed limit part 60 to secure the axial directional relative movement quantity of the first column 3a and the second column 3b for absorbing the impact due to the secondary collision.