To provide a vehicle collision energy absorption part that improves an effect of absorbing a collision energy at axial collapse, and ensures water resistance.SOLUTION: A vehicle collision energy absorption part 1 according to the present invention serves to absorb a collision energy by axially collapsing when a collision load is input from the front side or the rear side of a vehicle body, and includes: a cylindrical member 3 including a ceiling portion 5a and a pair of vertical wall portions 5c continuous from the ceiling portion 5a via corner portions 5b; a closed cross-sectional space forming wall member 9 disposed on the inner surface of the cylindrical member 3 to at least form a closed cross-sectional space between the corner portions 5b and itself; and a resin 11 disposed in the closed cross-sectional space. The resin 11 includes rubber modified epoxy resin and hardening agent and is superior in water resistance without causing interfacial peeling at tensile braking elongation of 2% or more and below 80%. The resin has adhesive strength of 12 MPa or more with respect to the cylindrical member 3 and the closed cross-sectional space forming member 9, and compressive nominal stress of 6 MPa or more at compressive nominal strain of 10%.SELECTED DRAWING: Figure 1