A theoretical model is developed for crushing of honeycomb structures. Axial crushing is considered for both adhesive bonded and welded honeycombs. The two mentioned cases present different kinematics of collapse; consequently, the Mean Crushing Strength assumes different values. The theoretical model discussed is also able to predict Bar Compressive Strength which is a fundamental variable to be taken into account in the design of energy absorbers for the automotive industry. The analytical results are successfully compared with experimental literature data and numerical results.