To provide a shock absorbing attaching structure capable of further reducing cost as compared with a conventional structure, reducing the weight of a vehicle body, and improving productivity.

Upper and lower parts of a bracket 11 for journaling an upper end portion of a shock absorber 8, bulging portions 11a along an inside surfaces of upper and lower flanges 1a of a side rail 1 are integrally formed. The bracket 11 is attached so as to block a groove-shaped opening portion of the side rail 1 through each bulging portion 11a, thereby ensuring a wiring space 10 of a closed cross-section. Therefore, only by interposing the bracket 11 of a single part, an upper end portion of the shock absorber 8 can be attached to the side rail 1 while ensuring the wiring space 10 same as the conventional one.