Abstract: An energy absorbing device which includes at least two concentrically arranged tubular elements which may be subjected to telescopic relative motion by the application of force to the opposite ends thereof. An annular space formed between the tubular elements may be provided with an helical coil so arranged therein that each turn of the coil comprises an arcuate body which is subjected to cyclic plastic deformation in tension and compression by rotation when relative movement occurs between the tubular members. A rod or bar may be fixed between the ends of the tubular member to prevent the relative telescopic movement until a predetermined force has been exerted on the energy absorbing device. An area of deliberate weakness may be formed in the rod or bar to insure that the bar will break when the predetermined force is applied to the device.