Abstract A general theory for skid steering of tracked vehicles under steady state conditions on firm ground, taking into account the shear stress-shear displacement relationship on the track-ground interface, is presented. The steering behaviour predicted using the general theory bears a strong resemblance to that observed in the field. The variations of sprocket torques for the outer and inner tracks with turning radius predicted by the general theory are in reasonably close agreement with available experimental data. On the other hand, predictions based on Steeds’ theory developed earlier differ greatly from measured results. Using the general theory, the lateral coefficient of friction used in the conventional method for predicting the moment of turning resistance of the track can be quantitatively determined as a function of turning radius. It is believed that the new theory presented in this paper provides a unified approach to the study of the mechanics of skid steering of tracked vehicles and that it may be extended to the study of transient handling behaviour of tracked vehicles.