An energy absorbing knee bolster for use in an interior of a vehicle is disclosed. An energy absorbing support structure is configured to support an instrument panel within a vehicle. The energy absorbing structure has a deployable tubular mechanism for absorbing occupant impact energy and an impact plate coupled to the tubular mechanism for absorbing occupant energy. An energy absorbing locking mechanism is disposed between the impact plate and the support structure. The locking mechanism is configured to encourage the collapse of the tubular means for absorbing energy in a telescopic fashion.