The present invention discloses a transmission and steering system of a double-head vehicle, comprising a first steering wheel; a front wheel group; a first signal acquisition and transceiver device which can output steering information according to the steering angle of the first steering wheel; a first motor group; a second signal acquisition and transceiver device which can receive the steering information output from the first signal acquisition and transceiver device; a rear wheel group; and a second motor group; such that through the aforementioned structure, when the first steering wheel is turned, the first motor group may be controlled by the first steering wheel to drive the front wheel group to turn and in the mean time, the second signal acquisition and transceiver device may receive the steering information and transmit it to the second motor group to drive the rear wheel group.