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In the present study, an analytical model for axisymmetric axial crushing of thin-walled frusta tubes containing annular grooves is presented. In this innovative geometrical design model, to encourage axisymmetric collapsing mode, circumferential grooves are cut from the outer and inner surfaces of frusta at determined intervals. Theoretical formulations are presented for predicting the energy absorption and mean crushing load. In order to verify these analytical results, quasi-static compression tests are performed. The results of this research indicate good agreement between the theory and experimental findings. The proposed method could be a good candidate as a controllable shock absorber in impact applications. [ABSTRACT FROM AUTHOR]