A steering assembly for an in-line roller skate having at least two wheels and at least one horizontally rotatable wheel mechanism for steering. Attached under the sole of a boot, are two planar members that coincide to the general shape and size of the sole. The members are flatwise horizontally, centrally rotatable to each other. A linkage mechanism allows horizontal rotational motion to be transmitted from the sole fixed drive planar member, to a front rotatable wheel mechanism mounted on the underside of the base planar member. Characteristic of ice skates, a level oriented rotational motion of the foot steers the direction of the skate. The horizontal boot-to-wheel rotary motion, provides solid, variable steering for controlled turns, while all wheels are in contact with the riding surface. When the skate is not in contact with the riding surface, a flexible alignment mechanism is then free to restore the steering assembly to the straight line motion of the skate. An optional locking mechanism can be employed for conventional in-line skating.