IMPACT ABSORBER AND METHOD FOR PRODUCING IMPACT ABSORBER

An energy absorbing body or the like is provided with high productivity whilst maintaining strength. An energy absorbing body includes: a first energy absorbing member (28A) that contains a rigid polyurethane foam (20A); a second energy absorbing member (20B) that contains a rigid polyurethane foam (28B) and that has different compressive stress compared to the first energy absorbing member (28A); and a partitioning member (20C) that contains a rigid polyurethane foam, that is disposed between the first energy absorbing member (20A) and the second energy absorbing member (20B), and that has a smaller difference in compressive stress with respect to the first energy absorbing member (20A) than a difference in compressive stress with respect to the second energy absorbing member (20B).