Abstract: The subject invention provides a collapsible steering column assembly. The assembly includes a support for attachment to a vehicle. A steering column is movably supported by the support. An energy absorbing mechanism interconnects the steering column and the support for absorbing energy in response to the steering column moving relative to the support during a collision. The energy absorbing mechanism includes a elongated element and a brake for variably resisting the movement of the elongated element and absorbing the energy during the collision. The elongated element, in combination with the brake, is capable of adjustment to absorb energy at forces of various magnitude such that a universal energy absorbing device may be installed on each type of vehicle. Furthermore, the elongated element retains structural integrity after absorbing the energy and need not be replaced.