A multi-sectional extendible lock structure for steering wheels. The structure includes a base portion having an inner space formed therein and having a fixing hook on the tailing end thereof; a middle rod section telescopically extending in the inner space of the base portion and also having an inner space with a fixing hook in opposition to the fixing hook on the base portion; a tailing rod section telescopically extending in the inner space of the middle rod section; a core rod extending in the tailing rod section and forming engagement between the middle rod section and the tailing rod section; and a lock barrel provided on the base portion with a locking pin thereof extending into the inner space of the base portion to make engagement with the middle rod section.