An off-road vehicle includes a frame and wheels. An engine powers the wheels through a drive system that includes a front differential gear unit. A housing encloses the front differential gear unit. The housing is positioned generally on a longitudinal center plane of the frame with the plane extending generally vertically and fore to aft. A steering system controls directional movement of the front wheels. The steering system includes a steering wheel that is offset relative to the center plane. A steering shaft is connected to the steering wheel and is disposed on the frame for rotation. A pair of tie-rods are coupled with the respective front wheels. A coupling mechanism couples the steering shaft to the tie-rods. The coupling mechanism converts the rotary movement of the steering shaft to an axial movement of each tie-rod. The coupling mechanism includes a rack-and-pinion assembly. A gear case encloses the rack-and-pinion assembly. The gear case is coupled with the differential housing and positioned such that the center plane intersects the gear case.