Abstract: A trailer mounted crash attenuation system has an impact head assembly, a bursting tubular trailer frame member, and a breakaway axle assembly. Upon impact by a vehicle, the head assembly is urged forward bursting the tubular frame of the trailer. As the impact continues, the head assembly contacts an axle accelerator rod which results in the disengagement of the axle, trailer tire, and fenders from the trailer frame member. Impact energy is dissipated by the controlled deceleration of the vehicle as it moves forward through the attenuator system.