An impact absorbing structure includes an impact absorbing member made of CFRP, and the impact absorbing member includes a pair of left and right side wall portions and upper and lower coupling wall portions each coupling the side wall portions. Each of the pair of side wall portions includes a plurality of curved portions. Each of the curved portions is formed such that a leftward/rightward direction depth thereof decreases toward a front side. Each of the pair of side wall portions includes: a plurality of first carbon fibers arranged to extend in a forward/rearward direction and constituting most of reinforced fibers contained in the side wall portion; and a plurality of second carbon fibers arranged to extend in a direction intersecting with the first carbon fibers. The plurality of second carbon fibers are arranged at both thickness direction end vicinity parts of each of the side wall portions.