The use of thin-walled tubes, which collapse plastically under axial compression is considered one of the most efficient means of energy absorption. This paper proposes a new model for energy absorption of aluminum thin-walled tubes with holed structure. The main aim is to study the effects of geometrical parameters of thin walled tubes on crushing behavior of aluminum alloy to increase energy absorption capacity based on calculated theoretical formulation. Therefore, parameters such as number of rows, number of holes, and hole diameters are considered as main factors. The crushing performance of developed thin-walled tube has also been characterized by crushing force, ratio of absorbed energy to weight, and ratio of absorbed energy to crushing force. Results shows that the symmetrical crushed tubes and desirable performance will be obtained when the number of rows is five, the number of holes in each row is 12 and diameter of each hole is 6 mm. The developed structure has also been applied on mild steel. Findings have shown that under mentioned optimal structure the steel tubes also reach desirable crushing performance.