component during the manufacturing process the write up contained here within will concentrate on the double taper rectangular design but it should be noted that the concept and manufacturing process can be used on any sided polygonal shaped tubular component it should become obvious to anyone skilled in the trades that the manufacturing processes defined within this write up overcomes common material limitation associated with reforming a straight constant geometry shape into a double tapered geometry of a different shape the proposed inventive concepts take advantage of the benefits of and overcome the formability limitations associated with the higher physical properties of such materials as structural steel high strength low alloy hsla steel and advanced ultra high strength steel auhss in the present text when we refer to various steels we define structural steel as material having a tensile strength of at least about 40 ksi or higher high strength low alloy hsla steel as material having a tensile strength of at least about 80 ksi or higher and advanced ultra high strength steel auhss as material having a tensile strength of at least about 100 ksi or higher the higher physical properties associated with these materials provide greater energy absorption.