This study present a direct steering system using rack and pinion for ultra-small vehicles. The traditional small vehicles for special use had the limitation of space by reason of short wheel tread. These vehicles has adopted a indirect steering system or a center arm system for steering. The disadvantages of these system were deterioration of gear efficiency and increase of parts. For direct-linkage to both knuckles, steering system is made up of out-side tie rods, tie-rod ends, and gear box. Thus, the proposed system has a minimum number of parts. The experimental results show a maximum efficiency at minimum steering angle and a minimum clearance circle. These effects were accomplished by adopting a Ackerman-Jantaud theory.