This paper is verified by numerical simulation and experiment. Based on the principle of energy absorption in metal cutting process, this paper presents a new type of energy absorption structure, which can improve the collision performance of urban rail vehicles. The structure is composed of solid energy absorption tube, hard ball, anti-crawling board and mounting board. Based on the nonlinear dynamic simulation theory and the explicit algorithm of finite element software ABAQUS, the finite element model of the structure of the cutting type energy absorber was established, and the energy absorption process was simulated. Based on the verified simulation model, the influences of the design parameters such as the cutting depth and the number of balls on the energy absorption process are analyzed. It is found that the design parameters affect the cutting force and energy absorption, and the structure has a good energy absorption effect during the collision.