To increase the absorbed amount of energy by breaking a fiber-reinforced resin member for energy absorption over the wide area when it is broken by bending.

This impact absorbing member 11 is so formed that an FRP member 14 is held between a structure 12 and a cover 13. The structure 12 is joined to the FRP member 14 with an adhesive agent 15, and the cover 13 is joined to the FRP member 14 with the adhesive agent 15. The structure 12 and the cover 13 have the tensile strengths larger than the compressive strength of the FRP member 14, and are formed of a material having the ductility larger than that of the FRP member 14. An aluminum or an aluminum alloy is used for the material of the structure 12 and the cover 13. The structure 12 and the cover 13 are secured to each other by welding at the longitudinal both ends of the FRP member 14.