Abstract: A method includes steps of providing round tubing, providing a compression box and wedging dies, and reshaping the round tubing into a single or double-tapered rectangular tube including using the compression box to control an outside shape, while using the wedging dies to force material of the tubing outwardly toward the compression box. This arrangement minimizes material thinning. A tubular crushable structure is produced that is designed for longitudinal impact-energy-absorbing capability. The crushable structure includes a single or double-tapered rectangular tube made of material having a tensile strength of at least 40 KSI. In a narrower form the tensile strength is at least 80 KSI, though it can be 100 KSI or higher.