Abstract: The saddle pads have a lower covering layer of a comfort fabric formed from a passive performance fiber. In use this layer lies against the back and sides of a horse and acts to wick perspiration from the horse. The perspiration is then absorbed by the cushioning layer which consists of a polymeric foam backing. The foam backing is, in turn, covered by another hydrophilic layer, which in one embodiment is synthetic sheepskin and in the other is a cloth cover. The saddle pads are constructed with a withers relief gusset.