Abstract: A thin, sheet material substantially aids in absorbing a mechanical impact or shock--useful in widely disparate applications, e.g., on handle/grips of sports equipment such as bats, rackets, paddles, clubs or the like. The material is formed of a three layer laminate including a central resilient fabric embedded in a low solid-content, large pore polyester or polyether urethane elastomer, bounded by large pore polyurethane of open and closed surface pore configuration, respectively.In accordance with one aspect of the present invention, grip enhancement is effected by providing mating open surface pore urethane surfaces--as by a glove cooperating with a handle wrapping or the like.