An energy absorber for a vehicle includes an elongate member having one or more corrugated sections, the corrugated sections including a plurality of channels wherein the channels include a generally planar front wall and a pair of spaced apart vertically extending side walls, and one or two at least partial end walls. The elongate member further includes a base section extending between channels and one or more flanges that may extend from the base. The energy absorber may be tuned for a desired impact and be located between a bumper beam and a fascia at the front or rear end of a vehicle to provide low speed impact protection.