The steering gear box for mid-heavy duty electric vehicles are usually produced by only a few specialized companies. The special techniques, such as designing, producing and testing technology have been veiled. For this reason, steering gear boxes are imported from other country. The durability test with the electric vehicle which is satisfies the design parameters takes several years, and a prototype is installed in the real vehicle for the test. In this research, the steering gear box of the steering system was developed based on the reverse engineering and the testing methods and the steering gear box development process have been suggested. The prototype is also developed with the CAD and CAE tools. Developed steering gear box have been tested in torque tester and have satisfied requied torque. As a result, the process and testing methods studied in this research are useful in the development processes of electric vehicles steering system.