This paper presents an innovative device for use as an impact energy absorber. The absorber consists of a central solid core surrounded by a cell containing circular solid rods. The entire assembly is enclosed inside a circular cylinder. Radial forces between the core and the rods surrounding it are controlled by means of setscrews and nuts fixed on the cylinder. Energy is dissipated by friction forces generated at the contact surfaces when the central core is displaced axially in either direction. Smartness of this absorber is achieved by making the rate of the absorber variable depending on the input kinetic energy of the vehicle.