To reduce the damage caused by sudden collisions, energy absorbers are used. Energy absorbers, with their large deformation and folding, cause a large amount of collision energy to be absorbed, thus preventing damage to critical components. In the present research, the effect of geometric parameters of bi-tubular conical tubes and effect under axial loading on energy absorption is investigated by experimental and numerical methods. Then, the effect of foam is also studied to absorb more energy. In the experimental section, firstly, conical tubes made of aluminum with empty and filled with polyurethane foam were prepared, and then the samples are experimentally tested and the displacement-force diagram is obtained in each test. In the numerical section, the simulation of the axial deformation phenomenon of the thin-walled conical tubes is carried out with the ABAQUS software. The comparison of experimental and numerical results show that the proposed model is a suitable method for studying its collapse and amount of energy absorbed in the energy absorber system. Finally, the effect of the main system parameters, such as difference of inner and outer tube diameter, tube length, wall thickness, type of tube material, and the filling of foam, is studied on the energy absorption in thin-walled bi-tubular conical tubes absorber using numerical methods.