Abstract: A horse shoe pad is formed of a shock absorbing layer and a stabilizing fabric layer. The shock absorbing layer may be made of a dense non-cellular polyurethane of essentially linear structure containing unsatisfied hydroxyl groups, having a compression set of less than 15%, and preferably less than 5%, an elongation at break of at least 500%, a recovery after compression which is delayed by about 0.7 seconds, and a hardness on the Shore 00 scale of approximately 70. The fabric reinforcing layer may be a woven nylon fabric. In addition to these two layers, some embodiments include an additional layer of stabilizing fabric on the opposite side of the shock absorbing layer and/or layers of polyester urethane forming base and/or top layers.