There is provided a shock absorbing structure that can improve shock absorption performance by stabilizing the compressive deformation of a shock absorbing member in an axial direction. High-strength portions controlling deformation and low-strength portions controlling deformation are alternately disposed. Accordingly, when a shock is applied to a front side member from the front side of a vehicle, the front side member can be deformed in the shape of a bellows. Further, the respective low-strength portions, which are disposed closer to a rear end side in a longitudinal direction, have higher strength. Therefore, the front side member can be sequentially deformed from a front end side.