The deformation element has a deformable tubular part formed by a sleeve tube (2) with a matrix body (3) formed of alternately adjoining smooth metal plates (4) and corrugated metal plates. The shape of the matrix body corresponds to the inner shape of the sleeve tube. The sheet metal plates run in the direction of the axis (7) of the tube to form a number of honeycomb-shaped longitudinal chambers (8). The matrix body is housed in the sleeve tube which is preferably a smooth- walled thin-walled metal tube. The sleeve pipe and its associated matrix body may be cylindrically built, whilst the plates of matrix body may be thin-walled.