hollow but preferably has a cellular core the outer tube may be spaced apart from the inner tube to create an annular cavity that is filled with a cellular material application_number US 53897809 A description referring to fig1 through 5 our energy absorbing and load limiting device 10 is composed of two concentric cylindrical fiber reinforced composite tubes 1 2 with opposite fiber angles u03b8 and u2212 u03b8 with respect to each other these tubes are extension twist coupled hence on application of axial force they have tendency to twist in opposite directions in a third present preferred embodiment shown in fig1 and 11 we provide an annular space annular space between the tubes 1 2 which is filled with a lightweight tough core material 3 therefore the tubes form a sandwich composite with the sandwich core foam between them further these tubes 1 2 are stitched with thread 3 across the cross section of the sandwich core and along the length preferably the stitches follow lines parallel to the longitudinal axis id the tubes as shown in fig3 however these seams may be positioned so as not to be parallel to that axis we prefer to us a high strength thread such as v 138 polyester thread nylon or similar material.