An all terrain vehicle has a rear structure in which a exhaust duct extends rearward from a rear portion of a belt transmission and is detachably supported by a vehicle body frame, the exhaust duct is composed of a plurality of constituent members coupled to one another along an exhaust direction of the exhaust air flowing in the exhaust duct, the constituent members having a distance from one another are formed from a high rigidity material maintaining its own shape thereof, and the constituent members are detachably coupled to one another through a coupling member formed of an elastic material.