PURPOSE: To improve the structure strength by providing an upper and lower 2 stage closed section structure on the side of a dash upper panel.

CONSTITUTION: A cowl side upper 3 extending longitudinally of a car body and a wheel apron reinforcement 4 are connected to each other on the upper side end of a dash upper panel 2 to form the upper side closed section 5. The rear end of the upper side closed section 5 is connected to a front pillar. On the other hand, a cowl side 12 is formed on the upper portion with an inward recess 13 which is connected to the lower surface of the dash upper panel 2. Further, between the bottom 13a of the recess 13 on the cowl side 12 and the lower surface of the dash upper panel 2 is connected a gusset 15 which together with the dash upper panel 2 and the cowl side 12 forms the lower side closed section 16 adjacent the underside of said upper side closed section 5.