A steering control device that controls a motor configured to generate power to be applied to a steering mechanism having a variable gear ratio rack and pinion , based on a command value (I*) calculated in accordance with a steering state, the steering control device comprising: a first calculating circuit that calculates a first component (I1*) of the command value (I*) in accordance with a steering torque; a second calculating circuit that calculates a second component (I2*) of the command value (I*), as a compensation control amount for the first component (I1*), based on a steering angle (θs); and a third calculating circuit that calculates a motor neutral point (θm01, θmo2) indicating a rotation angle of the motor corresponding to a steering neutral position, by subtracting a conversion value (θsm) from a rotation angle (θm) of the motor detected by a relative angle sensor , the conversion value (θsm) being calculated by converting a steering angle (θs) detected by an absolute angle sensor into a rotation angle (θm) of the motor , taking into account a specific stroke (Cf), and calculates the steering angle (θsab) to be used in the second calculating circuit as an absolute angle, based on the calculated motor neutral point and the rotation angle (θm) of the motor detected by the relative angle sensor , characterized in that the third calculating circuit calculates the motor neutral point (θm01, θm02) when the steering angle (θs) detected by the absolute angle sensor falls within a predetermined angle range (R1, R2) in which a difference (δ) between a theoretical specific stroke (Cf) and an actual specific stroke (Cf) with respect to the steering angle (θs) falls within an allowable range for the steering angle (θs). a first calculating circuit that calculates a first component (I1*) of the command value (I*) in accordance with a steering torque; a second calculating circuit that calculates a second component (I2*) of the command value (I*), as a compensation control amount for the first component (I1*), based on a steering angle (θs); and a third calculating circuit that calculates a motor neutral point (θm01, θmo2) indicating a rotation angle of the motor corresponding to a steering neutral position, by subtracting a conversion value (θsm) from a rotation angle (θm) of the motor detected by a relative angle sensor , the conversion value (θsm) being calculated by converting a steering angle (θs) detected by an absolute angle sensor into a rotation angle (θm) of the motor , taking into account a specific stroke (Cf), and calculates the steering angle (θsab) to be used in the second calculating circuit as an absolute angle, based on the calculated motor neutral point and the rotation angle (θm) of the motor detected by the relative angle sensor , characterized in that the third calculating circuit calculates the motor neutral point (θm01, θm02) when the steering angle (θs) detected by the absolute angle sensor falls within a predetermined angle range (R1, R2) in which a difference (δ) between a theoretical specific stroke (Cf) and an actual specific stroke (Cf) with respect to the steering angle (θs) falls within an allowable range for the steering angle (θs). <EOS>