Power steering systems for automobile are mechanics to assist in steering. From soaring oil prices in recent years and environmental considerations, transmission efficiency of Rack & Pinion has been required to be improved. Rack & Pinion engages on non-intersecting and non-parallel axes. For this reason, sliding which is caused by the engage of gears and the restriction of the rack motion is existed. This sliding reduction is expected to improve transmission efficiency of rack & pinion. By the former research, the calculation method of specific sliding for rack & pinion is suggested. Six types of dimensions which are expected different performance are suggested, and using produced Rack & Pinion, the influence specific sliding exerts on the performance of Rack & Pinion was verified. As a result, it has been understood that not specific sliding but slide speed is related to the transmission efficiency of Rack & Pinion.