A steering wheel structure configured to control cooling and heating, the steering wheel structure including: an inner layer forming a rim of the steering wheel; and an outer layer surrounding at least a part of the inner layer; wherein the outer layer including, an outer circumferential part forming at least a part of outer circumference of the outer layer; at least one gap disconnecting the outer circumferential part; and a cold-hot adjusting part formed in the at least one gap; wherein the cold-hot adjusting part has a lower heat capacity and a higher thermal conductivity than the outer circumferential forming part.