This paper studies with structural and vibration analysis to evaluate the structural safety according to the types of steering wheels. This study models are two, three and four spoke types. As the number of spokes increases, the maximum equivalent stress becomes smaller but the maximum total deformation becomes a little higher. The natural frequency at three models are shown from 180 to 230Hz as the maximum deformation. The frequency responses as maximum amplitude displacement are happened at 200Hz, 500Hz and 500Hz respectively. In this study, the steering wheel with three spoke type is shown to become suitable at durability and production.