This paper reports on the feasibility of steering system by using, rack and pinion mechanism. In the present era, handling features of an All-Terrain Vehicle (ATV) has become a major aspect. The authors intention is to provide comfort to the driver by reducing steering effort and improve the steerability and handling characteristics of the vehicle. This steering system converts the rotational motion of the ATV into the linear motion to turn the wheels. The steering system design influences the directional response behavior of a vehicle. The steering system plays a vital role in maneuvering the vehicles and they also provide good ergonomics to the driver. Since the steering system is directly controlled by the driver, it is essential to take human comfort into consideration while designing the steering. The vehicle must be able to withstand the rough environment of the off-roads and recreational driving, so it may sustain the traverse over large rocks, downed logs, jumps, mud holes, steep inclines and sharp turns.