An impact energy absorbing knee bolster system is basically provided with a lateral offset input restriction structure and a vertical offset input absorption structure. The lateral offset input restriction structure restricts a lateral offset input component of an impact load imparted by a passenger's knee against the knee bolster to lateral direction and promotes deformation of the knee bolster during a collision. The vertical offset input absorption structure absorbs a vertical offset input component of the impact load imparted by the passenger's knee against the knee bolster and to promote deformation of the knee bolster during the collision.
