Racing Games are most popular in every group of age, This Study is conduct for comparing steering control of racing game on Smartphones or Tablet, which one is better Tilt or Touch?, in this study we select case study as steering control of racing game, we recruit two students of graduate school, first student is responsible for playing game 15 times with TILT control and Second student will play the same game with TOUCH control 15 times, T-Test Is used for analyse the data.