Steering column is a typical component that may injure the driver at a frontal collision accident. To protect the driver from an impact, it is very important to study the impact absorbing behaviour of steering column. The dynamic simulation were performed for the ball sleeve type impact absorbing steering column. The simulation results show similar trends to FMVSS 203 test results. Hence using the simulation program developed in this study, it is possible to predict dynamic response of steering system which is used in design modification. Impact absorbing performance of the ball sleeve type steering column with the column angle of $21^circC$ and $26^circC$ satisfies the safety criterion of FMVSS 203.