an energy absorbing device for a collapsible steering column of a vehicle includes an m - shaped plastically deformable strap for imposing a resistance to collapse of the steering column when the steering column collapses in a vehicle collision . an anvil adjusts the resistance to collapse imposed on the steering column by the strap . a controller produces a signal of a magnitude indicative of an amount of resistance needed to be imposed on the steering column by the strap to better protect from injury a driver seated behind the steering column at the time of the collision . an actuator receives the signal and actuates the anvil to adjust the amount of resistance imposed by the strap in accordance with the magnitude of the signal .