An impact absorbing knee bolster is provided with an impact absorbing structure and a knee bolster main body plate. The impact absorbing structure includes a pair of upper brackets having a first impact deformation load threshold and a pair of lower brackets having a second impact deformation load threshold that is lower than the first impact deformation load threshold. The knee bolster main body plate includes bracket attachment parts contacting the upper and lower brackets with a prescribed gap formed between rear end parts of the upper and lower brackets. The knee bolster main body plate includes a deformation load reducing structure at a location adjacent at least one of the bracket attachment portion to reduce an impact deformation load threshold of the knee bolster main body plate so that a resulting receiving reaction force of the impact absorbing knee bolster is reduced when the lower brackets are deformed.
