The shock absorbing structure and a method of manufacturing

An object is to provide an impact-absorbing structure superior in impact-absorbing capacity. An impact-absorbing structure includes a pair of flat, plate-like face plates (19) arranged to oppose each other with a predetermined distance therebetween; a core member (17) arranged between the face plates and fixed to the face plates; and a composite-material tube arranged between the face plates (7), at the core member side, the impact-absorbing member extending in one direction and fracturing progressively due to an impact compression force acting in the one direction. The composite-material tube is fixed to the face plates at one portion constituting a bonded region and is allowed to move relative to the face plates at a remaining portion constituting a non-bonded region.