A bumper beam which can be formed easily by simple bending works is provided. The bumper beam is formed into a U-shaped sectional shape having a vertical wall and upper and lower horizontal walls connected to the vertical wall by bending a sheet of metal plate. Each lengthwise end portion of the metal plate is formed with upper and lower tapering horizontal wall extension parts and an intermediate part separated from the horizontal wall extension parts by cut-out spaces. The intermediate part comprises upper and lower horizontal wall remaining parts separated from the horizontal wall extension parts by the cut-out spaces and a vertical wall extension part. The intermediate part is bent toward opening side of the U-shaped section with the horizontal wall remaining parts stacked and welded to the horizontal wall extension parts.