There are provided a vehicle impact energy absorbing member which is arranged as an impact energy absorbing member of a simple construction capable of absorbing impact energy with high efficiency, and which is capable of improving the pedestrian protection performance as well as the passenger protection performance, and a vehicle impact energy absorbing structure using the vehicle impact energy absorbing member. More specifically, a compression energy absorbing member 10 using compression deformation and a buckling energy absorbing member 20 using buckling deformation are provided. Impact energy applied to a vehicle body is absorbed by a combination of the two energy absorbing members 10 and 20. Buckling energy absorbing portions 11a and 11b are also provided which have a buckling characteristic such that a peak value of impact force is equal to or smaller than a set value and in which a setting is made such that at least one of impact timing for starting absorption of impact energy and peak value timing for making the impact force have a peak value after collision is changed in a stepping manner or continuously. Impact energy applied to the vehicle body is absorbed by buckling deformation of the buckling energy absorbing portions 11a and 11b.