PURPOSE: To facilitate the fine tuning by installing a valve member which relatively shifts for a partitioning wall member in correspondence with the pressure difference at least between two liquid chambers and forming an inclined surface which inclines for the relative shift direction of the valve member at one part of either the partitioning wall member or the valve member.

CONSTITUTION: When a shock absorber is compressed, a piston rod 41 relatively shifts, and the working fluid in a liquid chamber 53 is pressurized, and the working fluid in the liquid chamber 53 presses the undersurface 101 of a valve body 100. As the reaction force for the pressing force, a coil spring 97 presses the upper surface 102 of the valve body 100, and when the pressing force of the working liquid exceeds the reaction force of the coil spring, the valve body 100 slidingly moves on the peripheral surface of the hole 44 of a piston 44 according to the magnitude of the differential pressure. Through this sliding, the interval (area) between the circumference of the undersurface 101 of the valve body 100 as partitioning member and the inclined surface 93b of a valve body 90 is opened to the area corresponding to the differential pressure. Accordingly, working fluid flows to a liquid chamber 52 from the liquid chamber 53, and the pressure between the liquid chamber is balanced, and a damping force is generated.