A numerical study is presented in this paper to investigate the energy absorption of foam-filled aluminium tubes during crushing. The post-buckling mode of the foam-tube structures has been successfully simulated. The predicted compressive load-displacement is in a good agreement with experimental results. The energy absorption ability of the composite structure due to plastic deformation in a crushing process is evaluated by comparison with the tube structure without foam. The results indicate that the energy absorption of a foam-filled tube structure is superior to the tube without foam. The influences of the friction and the geometric parameters of the structure on the energy absorption have also been investigated. Results from this study will assist automotive industry to design crashworthy components based on foam-filled tubes.