A steering support structure comprising: an instrument panel reinforcement having both ends in a vehicle width direction to be fixed to frame members (100A, 100B) of a vehicle; and a steering bracket that is fixed to the instrument panel reinforcement and extends in a vehicle front and rear direction, wherein the instrument panel reinforcement includes a D seat front beam having an outer end in the vehicle width direction to be fixed to one of the frame members on a driver's seat side, and a D seat rear beam that is disposed further on a rear side in the vehicle front and rear direction than the D seat front beam, and has an outer end in the vehicle width direction to be fixed to one of the frame members on the driver's seat side, wherein the steering bracket is fixed to the D seat rear beam and has a portion extending toward a front side in the vehicle front and rear direction from a point of fixation to the D seat rear beam, the portion being provided with a first column support point for supporting a steering column, characterized in that the instrument panel reinforcement further includes a P seat beam having an inner end in the vehicle width direction connected to an inner end in the vehicle width direction of the D seat rear beam and having an outer end in the vehicle width direction to be fixed to one of the frame members on a passenger's seat side, in that the D seat front beam has an inner end in the vehicle width direction fixed to the first column support point, and a point of fixation of the D seat front beam to the frame member is provided further on a rear side in the vehicle front and rear direction than the first column support point, and in that the D seat front beam extends toward an inner side in the vehicle width direction and toward the front side in the vehicle front and rear direction, from the point of fixation to the frame member toward the first column support point. an instrument panel reinforcement having both ends in a vehicle width direction to be fixed to frame members (100A, 100B) of a vehicle; and a steering bracket that is fixed to the instrument panel reinforcement and extends in a vehicle front and rear direction, wherein the instrument panel reinforcement includes a D seat front beam having an outer end in the vehicle width direction to be fixed to one of the frame members on a driver's seat side, and a D seat rear beam that is disposed further on a rear side in the vehicle front and rear direction than the D seat front beam, and has an outer end in the vehicle width direction to be fixed to one of the frame members on the driver's seat side, a D seat front beam having an outer end in the vehicle width direction to be fixed to one of the frame members on a driver's seat side, and a D seat rear beam that is disposed further on a rear side in the vehicle front and rear direction than the D seat front beam, and has an outer end in the vehicle width direction to be fixed to one of the frame members on the driver's seat side, wherein the steering bracket is fixed to the D seat rear beam and has a portion extending toward a front side in the vehicle front and rear direction from a point of fixation to the D seat rear beam, the portion being provided with a first column support point for supporting a steering column, characterized in that the instrument panel reinforcement further includes a P seat beam having an inner end in the vehicle width direction connected to an inner end in the vehicle width direction of the D seat rear beam and having an outer end in the vehicle width direction to be fixed to one of the frame members on a passenger's seat side, in that the D seat front beam has an inner end in the vehicle width direction fixed to the first column support point, and a point of fixation of the D seat front beam to the frame member is provided further on a rear side in the vehicle front and rear direction than the first column support point, and in that the D seat front beam extends toward an inner side in the vehicle width direction and toward the front side in the vehicle front and rear direction, from the point of fixation to the frame member toward the first column support point.