A knee bolster whose load receiving parts absorb load from the knees of seated occupants of various physical sizes is provided. An upper knee bolster and a lower knee bolster are each provided with a load receiving part that receives load from the knees of a seated occupant who moves forward in the direction of vehicle length in the event of a vehicle head-on collision, and a deforming part that moves the load receiving part, which has been deformed by the load, forward in the direction of vehicle length.