An occupant analysis code SAFE (Safety Analysis For occupant crash Environment) is utilized to simulate and improve the crash performance of an energy absorbing steering system. The safety standard FMVSS 203 is adapted in the simulation and used in design evaluations. Segments and contact ellipsoids are employed in modelling the body blocks and the components of the steering system with SAFE. Spring-damper elements and force-deflection characteristics are utilized to model the energy absorbing components such as the plate and the polyacetal molding. The plate absorbs the impact energy through tensile deformation. Whereas, the polyacetal molding absorbs the impact energy through compression. The body block test is carried out to validate the simulation model, and real component tests are performed to extract the force-deflection curves. After the model is validated, the parameter study is carried out to evaluate the crash performance of the energy absorbing components. A performance measure is defined for the parameter study. Using the results of the parameter study and managing the orthogonal arrays, optimum design values of energy absorbing components are determined to minimize the occupant injury.