During crash of a vehicle, most of the kinetic energy of the driver is absorbed by the steering system. The deformation characteristics of the steering system has significant effects on the injury of the driver. A part of the energy is absorbed by the steering wheel and another part by the collapsable steering column. It is believed that strength distribution between the wheel and the column has an important effect on the injury of the driver. A design criterion is suggested for steering wheels for maximum protection of drivers. Tagushi method is used to analyse the effects of design parameters.