Steering control / regulating system for controlling / regulating the rotation of the steered wheels of a motor vehicle according to the steering of a steering wheel having a steering angle sensor that detects the steering angle through the steering wheel has been rotated; an actuator which turns steered wheels upon actuation; a vehicle operating condition sensor that detects an operating state of the motor vehicle; a target value determining portion determines the steering angle target value of the steered wheels according to the steering angle detected by the steering angle sensor and the vehicle operation state which has been detected by the vehicle operating condition sensor; and a driver circuit for the actuator that drives the actuator in accordance with the target value for the steered angle.