The present invention relates to an improved device for dissipating impact energy impinged upon a structure. The device comprises a first set of operative arms arranged at a right angle in alternate face-to-face relation with respect to a second set of operative arms forming interspaces therebetween. Each of the operative arms comprises a rectangular portion whose one end is fixed to a connecting plate for engaging the structure and whose other end is integrally formed with a circular portion that creates a boundary layer at the interspaces. The device further comprises a rubber sheet interposed between two adjacent circular portions at each of the interspaces for absorbing the impact energy; and a fastening assembly for connecting the rubber sheet and the circular portion of each of the operative arms to allow the rubber sheet to rotate in response to deflection of the structure due to the impact energy.