PURPOSE: To absorb an impact load stepwise and prevent any high acceleration from being generated in a human body, by providing the second shock-absorbing body which is deformed after the first shock-absorbing body is deformed.

CONSTITUTION: In case of a collision accident or the like, when the human body such as the head or the chest collides against the upper surface of a steering wheel 1, the upper surface first comes into contact with a pad 14 to deform the pad 14, whereby an upper plate 42 of the first shock-absorbing body 4 is pressed, and flexible ribs 43, 43... are deformed, thereby absorbing the shock. When the shock is large, the first shock-absorbing body 4 is largely deformed to contact and press the second shock-absorbing body 5, so that the impact load accompanied by a large deformation is absorbed by the cooperation of the first and second shock-absorbing bodies 4, 5. Accordingly, even when the second shock- absorbing body 5 finally comes into contact with a boss 11 due to the deformation, the shock is small.