To provide an impact energy absorbing structure capable of securely protecting a passenger from a secondary impact into an vehicle inside without producing a deformation even when an energy absorbing body is small sized.

In the impact energy absorbing structure in which an energy absorbing body 15 is arranged in space S formed between an inner panel 13 set in a vehicle body and an interior packing material 14 covering the inner panel, and the energy is absorbed when the passenger secondarily collides, a locking part 15b locked in an tilted part 13a of the inner panel 13 and for restricting a relative movement with the inner panel 13 when the passenger secondarily collides is set in the energy absorbing body 15.