A corrugated side panel for use with crash attenuators and guard rails is provided with a plurality of angular corrugations including a plurality of flat ridges and flat grooves connected together by flat slanted middle sections. A portion of the trailing edge of each ridge is bent in toward the succeeding ridge so that a vehicle reverse impacting the crash attenuator does not get snagged by the trailing edge of the panel, but is at least partially redirected toward the roadway. Support gussets are selectively provided to reinforce the side panel.