EASC(Energy Absorbing Steering Column) is a kind of Steering Column which minimizes the injury of the driver during a car accident by collapse or breaking particular part of system. Up to now, Steering Column in Crash Analysis had no way to describe these 'Collapse' or 'Slip' by the Axial and Lateral Forces from driver. In this paper, we have created a new Steering Column using a Detailed FE Model which can describe such collapse behavior.