To provide a more effective energy absorber with higher cost-effectiveness.

A modular energy absorbing assembly includes one or more γ structures 100. The γ structure has a base 12' and a plurality of recesses 16' defined inside the base. The recesses 16' have at least one wall 20', extending from the associated base 12'. At least some of the recesses 16' are oriented such that their walls are substantially parallel to a major incident component of an impacting force. The walls 20' collapse. The composite assembly serves to decelerate an object that impacts on the assembly in order to maximize energy absorption over a given distance.