An energy absorbing structure for the steering column or steering wheel of a motor vehicle which undergoes energy absorbing plastic deformation under a high axial force, the structure comprising a plurality of angularly adjacent energy absorbing member portions of serpentine shape whose extremities are integral with or welded to the steering assembly, and which, while not deformable under torque, are stretchable in the axial direction, as the serpentine shapes are bent and their loops are twisted.