To provide a collision energy absorption structure of vehicle capable of absorbing an impact, easily being manufactured and allowing reducing costs by using a simple angular shaped pipe material with a fixed sectional size and plate thickness without ribs inside and by adding an appropriate trigger.

A cutout part 1a is formed on a left side of a front end part S1 of the pipe material for absorbing the impact 1. The part 1a is formed on a portion made of three face plate parts of four face plate parts 1A-1D including the face plate parts 1C, 1C on both sides around the face plate part 1A as the center. An ordinary part S2 adjoining the part S1 is quadrangle-shaped and has a closed sectional structure.