Abstract: The present invention relates to a sandwich material (1; 7) for impact damping. The sandwich material (1; 7) comprises a first (2) layer having a low gas permeability and a second (3) layer being compressible and having gas flow channels (5) for internal gas flow communication. The gas flow channels (5) are provided with convolutions adapted to provide a plurality of velocity direction changes of a gas flow in said gas flow channels (5).