A shock absorbing structure of a two-wheeled vehicle capable of sufficiently absorbing shock and desirably maintain the steerability of the two-wheeled vehicle. The structure includes a shock absorbing member projecting from a front wheel, wherein the shock absorbing member is crashed when the vehicle collides with an obstacle so as to absorb shock. A ceiling wall of the shock absorbing member is located at such a position that the ceiling wall does not block a forward viewing area for a driver. A center of a leading end contact surface of the shock absorbing member is located at a position higher than a vertical position of a center of gravity G of both a motorcycle and the driver, and right and left side surfaces of the shock absorbing member are offset to a center of a vehicular body from right and left side surfaces of the motorcycle.