A steering angle .theta.t detected by the torque sensor is read at S900.
Then, an electrical angle .theta.m corresponding to a motor rotational
angle is read at S902. At S908 through S922, motor rotational numbers are
calculated based on .theta.t, .theta.m and the rotational number of a
handle, and a correct rotational number of the handle is calculated from
the motor rotational number which is the nearest to an integer of all of
the calculated motor rotational numbers. Thereafter, an absolute steering
angle which is not influenced by various errors is calculated based on
the calculated rotational number of the handle and the steering angle
.theta.t detected by the torque sensor.