To provide a bumper structure of a vehicle capable of avoiding breakage of a skirt air dam caused by interference with a tow rope and improving steering stability and travelling stability by enlarging the skirt air dam.

The bumper structure of the vehicle on which a tow hook 9 is arranged by decentering it to either of left and right from a center of the car width direction on a bottom part of a car body front part is presummed. The skirt air dam 7 projected downward and extending in the car width direction is provided on a rear part lower part of a bumper part 4. A slit 8 cut out so as to extend in the car width direction is provided on a side end part on the arranging side of the tow hook 9 of a connecting part of the bumper part 4 and the skirt air dam 7. It is constituted so that the side end part of the skirt air dam 7 easily bends in the longitudinal direction at the time when the tow rope 10 and the side end part of the skirt air dam 7 below the slit 8 interfere with each other at the time of towing the vehicle by connecting the tow rope 10 to the tow hook 9.