An apparatus for calibrating a disk drive including a calibration circuit for calibrating parameters used in the operation of the disk drive. In one embodiment, a method of forming a semiconductor device is provided. Due to provision of the elastic O-ring 23, inclination of the steering shaft 6, which tends to occur during handling of a steering wheel 1, is suitably absorbed by the elastic O-ring 23, and thus, generation of detection error caused by inclination of the first gear 24, which would follow the inclination of the steering shaft 6, is suppressed or at least minimized.