A steering system (1; 1A) comprising: a steering member; a steering operation mechanism (4; 4R, 4L) mechanically separated from the steering member; a reaction force motor configured to apply reaction torque to the steering member; a steering motor (19; 19R, 19L) configured to drive the steering operation mechanism (4; 4R, 4L); a steering torque sensor configured to detect steering torque (Td) applied to the steering member; and a reaction force ECU including a microcomputer which functions as a plurality of function processing units by executing a predetermined program, the function processing units including: a command value setting unit configured to set a manual steering angle command value (θmd) based on the steering torque; a reaction force command value calculation unit configured to calculate a reaction force command value (θrcmd) based on a reaction force steering angle command value and the manual steering angle command value (θmd); and a reaction force control unit configured to cause a rotation angle of the reaction force motor to follow the reaction force command value; the steering system further comprising: a steering ECU including a microcomputer which functions as a plurality of function processing units by executing a predetermined program, the function processing units including: a steering operation command value calculation unit (81; 81R, 81L) configured to calculate a steering operation command value (θscmd) based on a steering operation steering angle command value (θad) and the manual steering angle command value (θmd); and a steered angle control unit (82; 82R, 82L) configured to cause a rotation angle of the steering motor to follow the steering operation command value. a steering member; a steering operation mechanism (4; 4R, 4L) mechanically separated from the steering member; a reaction force motor configured to apply reaction torque to the steering member; a steering motor (19; 19R, 19L) configured to drive the steering operation mechanism (4; 4R, 4L); a steering torque sensor configured to detect steering torque (Td) applied to the steering member; and a reaction force ECU including a microcomputer which functions as a plurality of function processing units by executing a predetermined program, the function processing units including: a command value setting unit configured to set a manual steering angle command value (θmd) based on the steering torque; a reaction force command value calculation unit configured to calculate a reaction force command value (θrcmd) based on a reaction force steering angle command value and the manual steering angle command value (θmd); and a reaction force control unit configured to cause a rotation angle of the reaction force motor to follow the reaction force command value; a command value setting unit configured to set a manual steering angle command value (θmd) based on the steering torque; a reaction force command value calculation unit configured to calculate a reaction force command value (θrcmd) based on a reaction force steering angle command value and the manual steering angle command value (θmd); and a reaction force control unit configured to cause a rotation angle of the reaction force motor to follow the reaction force command value; the steering system further comprising: a steering ECU including a microcomputer which functions as a plurality of function processing units by executing a predetermined program, the function processing units including: a steering operation command value calculation unit (81; 81R, 81L) configured to calculate a steering operation command value (θscmd) based on a steering operation steering angle command value (θad) and the manual steering angle command value (θmd); and a steered angle control unit (82; 82R, 82L) configured to cause a rotation angle of the steering motor to follow the steering operation command value. a steering operation command value calculation unit (81; 81R, 81L) configured to calculate a steering operation command value (θscmd) based on a steering operation steering angle command value (θad) and the manual steering angle command value (θmd); and a steered angle control unit (82; 82R, 82L) configured to cause a rotation angle of the steering motor to follow the steering operation command value.