Abstract: A composite elastic layer, which has improved resistance to shear force and functions both as a cushioning material and as a sound proof material, is comprised of a loop pile tufted fabric, which is made from a backing fabric and a plurality of loop piles. An elastomer composition is applied to the pile stratum of the loop pile tufted fabric. The elastomer composition infiltrates into voids between fibers of the loop pile, and forms a solid skin on the fibers of the loop pile. The composite elastic layer reinforces the elastic property of the loop pile, and on the other hand, the fiber of the loop pile also reinforces the tensile strength, especially the resistance to tearing, of the solid skin.