A steering wheel includes a core metal, a resin layer molded so as to cover a part of the core metal, a wiring including a base part covered with the resin layer so as to be integral with the part of the core metal and an extending part configured to be continuous to the base part and extend from the resin layer, a covering member deformably covering at least a part of the wiring, and an accommodating part provided in the core metal and configured to accommodate the part of the wiring together with the covering member.