This research aimed to find out the design and testing of Impact Attenuator (IA) on the Formula SAE FG17 Garuda UNY (as the development of learning materials in Materials Engineering course). The method used in this research is using research and development model (R & D). Product development model used ADIIE development model (Analysis, Design, Development, Implementation, and Evaluating). Based on the result of impact attenuator test with dimension length 220 mm, width 250 mm, height 250 mm and using 1 mm aluminum plate material in Abaqus software, it can be seen that the result of “Total Energy of The output set” on the test 7777724 mJ at 0.0325 s. Furthermore, based on the results of the impact attenuator test using UTM tool, capable of absorbing energy of 7722.25 Joule, Peak deceleration on impact attenuator specimens is 28.212 g’s, Average deceleration in this impact attenuator specimen is 15.908 g’s, The shape change on anti-intrusion plate test is 21.4 mm. From the test result, the Impact attenuator fulfills the 2017 Formula SAE (T3.20 Impact Attenuator) regulation.