an energy absorbing device for a collapsible steering column has a plurality of plastically deformable straps each with one end connected to the steering column and an opposite end bent around an anvil connected to stationary vehicle support structure . when the steering column collapses , the straps unwind from the anvils , thereby resisting steering column collapse and absorbing energy . one or more of the straps may be cut in two by a knife at the time of the collision , thereby removing it from the energy absorbing system . in another form of the invention , an energy absorbing strap extends around a piston which has two or more different size anvils . the piston is axially movable in a cylinder to positions surrounding one or another of the anvils . the strap is drawn over the anvil it surrounds when the steering column collapses , thereby resisting collapse of the steering column and absorbing a certain amount of energy depending on the size of the anvil .