Abstract-Present paper studies crush simulation of elliptical conical unfilled and foam filled subjected to compressive loading is studied in detail. The finite element analysis package PAM-CRASH 2G version 2005 was compared with existing results from experimental analysis has been done by previous investigation to ensure that the numerical analysis is sufficiently accuracies. The thin-walled extruded aluminum alloy and polymeric foam material offers vast potential for optimally tailoring a design to meet crashworthiness performance requirements. The energy absorption performance of thin-walled extruded 2024-T4 alloy and polymeric foam with variable cross-section in term of vertex angle and wall-thickness are numerically studied. From the results data that achieved from numerical analysis, the load versus deformation curves and analysis dynamic energy absorption versus deformation were plotted and calculated using MathWorks MATLAB Simulink commercial software's package version R2010a. Results showed that the tube's energy absorption capability was affected significantly by varying of velocity-impact and wall-thickness as well as vertex angle of conical cross-section. It is also found that as the filling polymeric foam into thin-walled tube increases the amount of absorbed energy than the empty tubes.Index Terms-Finite element modeling, elliptical conical, axial loading, energy absorption, foam filled.