Abstract.The automotive world is a world where one of the factors that must be considered carefully is the safety aspect. In the formula student car one of the safety factor in the form of impact attenuator. Impact attenuator is used as anchoring when a collision occurs in front of the vehicle. In the rule of formula society of automotive engineer (FSAE) student, impact attenuator is required to absorb the energy must meet or exceed 7350 Joules with a slowdown in speed not exceeding 20 g average and peak of 40 g. The student formula participants are challenged to pass the boundaries so that in designing and making the impact attenuator must pay attention to the strength and use of the minimum material so that it can minimize the expenditure. In this work, an impact attenuator was fabricated and tested using static compression. The primary goal was evaluating the actual capability of the impact attenuator for impact energy absorption. The prototype was made of aluminum alloy in a prismatic shape, and the inside wall was filled with rooftop plastic slices and polyurethane hard foam. The compression test has successfully carried out, and the load versus displacement data could be used in calculating energy absorption capability. The result of the absorbent energy of the selected impact attenuator material. Impact attenuator full polyurethane absorbed energy reach 6380 Joule. For impact attenuator with aluminum polyurethane with a slashed rooftop material as section absorbed energy reach 6600 Joule. Impact attenuator with Aluminum Polyurethane with aluminum orange peel partitions absorbed energy reach 8800 Joule. From standard student formula, energy absorbed in this event must meet or exceed 7350 Joules that meet aluminum polyurethane with aluminum orange peel partitions with the ability to absorb 8800 Joule.