An all terrain vehicle includes a steering shaft to which a handle is coupled, a coupling device configured to rotatably couple the steering shaft to a vehicle body frame, and a power steering device which is mounted to the vehicle body frame, the power steering device including an input shaft to which the steering shaft is coupled, wherein the coupling device includes plural members provided with bolt holes and a bolt inserted into the bolt holes in a state where the plural members are joined to each other; and wherein at least one of the plural members has an elongate hole as the bolt hole.