Thin walled structures are used as energy absorbing elements in various applications. These elements, when axially loaded, fold progressively which make them as good energy absorbing elements. The circular tube proves to be a popular energy absorber because it provides a reasonably constant operating force which is the primary characteristics of the energy absorber. Square and rectangular tubes are widely used in automobile structures as these cross sections are suitable for welding with other components in the structure and hence highly preferred. In the present study annealed steel tubes of the above three shapes are made for the same cross - sectional area and are subjected to axial compression to find out the efficiency of these tubular sections. The energy absorbing characteristics of these cross sections are studied under static and dynamic loading conditions. The effect of impact velocity is studied by keeping the striking mass constant and varying the drop height. The experimental results are compared with the available analytical models and good agreement is found.