A steering system comprising: an upper jacket movable in an axial direction, the upper jacket including a first axial end and a second axial end, the first axial end being connected with a steering member; a lower jacket fitted to the second axial end of the upper jacket ; a first toothed member secured to the upper jacket , the first toothed member being configured to move together with the upper jacket , the first toothed member including first teeth arranged in the axial direction; a second toothed member including second teeth configured to mesh with the first teeth , the second toothed member being configured to change its position between a meshing position where the first teeth mesh with the second teeth and a meshing releasing position where the first teeth do not mesh with the second teeth ; a facing member configured to move together with the upper jacket , the facing member facing, from the first axial end, the second toothed member located at the meshing releasing position; a rupturable member supported by the lower jacket , the rupturable member being disposed through the second toothed member , the rupturable member being rupturable by an impact received by the second toothed member from the first toothed member or the facing member and transmitted to the rupturable member ; and an impact absorbing member configured to deform so as to absorb an impact received by the second toothed member , wherein the second toothed member located at the meshing position receives an impact from the first toothed member so as to collide against the impact absorbing member after rupture of the rupturable member and deform the impact absorbing member , characterized in that the second toothed member located at the meshing releasing position receives an impact from the facing member so as to cause rupture of the rupturable member and deformation of the impact absorbing member to occur concurrently. an upper jacket movable in an axial direction, the upper jacket including a first axial end and a second axial end, the first axial end being connected with a steering member; a lower jacket fitted to the second axial end of the upper jacket ; a first toothed member secured to the upper jacket , the first toothed member being configured to move together with the upper jacket , the first toothed member including first teeth arranged in the axial direction; a second toothed member including second teeth configured to mesh with the first teeth , the second toothed member being configured to change its position between a meshing position where the first teeth mesh with the second teeth and a meshing releasing position where the first teeth do not mesh with the second teeth ; a facing member configured to move together with the upper jacket , the facing member facing, from the first axial end, the second toothed member located at the meshing releasing position; a rupturable member supported by the lower jacket , the rupturable member being disposed through the second toothed member , the rupturable member being rupturable by an impact received by the second toothed member from the first toothed member or the facing member and transmitted to the rupturable member ; and an impact absorbing member configured to deform so as to absorb an impact received by the second toothed member , wherein the second toothed member located at the meshing position receives an impact from the first toothed member so as to collide against the impact absorbing member after rupture of the rupturable member and deform the impact absorbing member , characterized in that the second toothed member located at the meshing releasing position receives an impact from the facing member so as to cause rupture of the rupturable member and deformation of the impact absorbing member to occur concurrently. <EOS>