Abstract: An adjustable steering column (5) that is designed to absorb energy by collapsing is described. The steering column (5) has a jacket body (10) secured to the vehicle and a steering shaft assembly (17) adjustably and slidably positioned in the jacket body (10). An energy absorbing strap (23) has a second end (26) secured to the jacket body (10) and a first end (25) releasably secured to the steering shaft assembly (17). The energy absorbing strap (23) being disposed to deform to absorb energy when the steering shaft assembly (17) is displaced with respect to the jacket body (10). The energy absorbing strap (23) is deformed at a second predetermined energy absorbing rate. A spring plate (41) has its first end (43) secured to the jacket body (10) and a second end (45) releasably engaging the energy absorbing strap (23). At least one elongated slot (47) is positioned adjacent the first end (43) of the spring plate (41).