A steering column structure includes a rotary connector, a steering column cover, and a steering lower cover attached with a gap defined between the steering lower cover and the steering column cover. The steering column cover includes a first side wall portion defining the gap, and a first insertion hole that is disposed in the first side wall portion and into which the rotary connector is inserted. The steering lower cover includes a second side wall portion facing the first side wall portion and defining the gap together with the first side wall portion, and a second insertion hole that is disposed in the second side wall portion and into which the rotary connector is inserted. The first side wall portion includes a first dam portion disposed in a position corresponding to the rotary connector above the rotary connector.