An energy absorbing steering column assembly is disclosed in which a steering column shaft (3a, 3b) is supported within a two part steering column housing. The two part housing comprises a first part (1) secured to the vehicle body and a second (2) part which is supported by the first part (1) and adapted to slide telescopically relative to the first part in an accident. A spring (5) is provided in a space between the two parts, and upon relative movement between the first and second part (1, 2), the spring (5) slides along at least one of the two parts to generate a friction force which provides a damping effect. An additional, separate embodiment is also disclosed in which the two part housing (1, 2) is fixed to the vehicle through an energy controlling mechanism (300, 400) which comprises a first portion which is “squeezed” along or through an opening on a second portion. Varying the cross section of the first portion as it passes through the opening in the second portion allows a predetermined damping force to be generated.