Abstract: An impact absorbing product has a continuous phase (9) containing a plurality of microspheres (11) and a polymer covering layer (13) extending over the continuous phase. The continuous phase (9), the microspheres (11) and the covering layer (13) are arranged to absorb energy from an impact sustained if a human falls on the product. A method for manufacturing an impact absorbing product comprises providing a covering layer composition and introducing the covering layer composition onto a support surface (105). A continuous phase composition is introduced onto the covering layer (13). Alternatively, the continuous phase composition is introduced onto the support surface and the covering layer is introduced to the continuous phase. The continuous phase composition is allowed to react to set the reacting mixture and simultaneously expand the microspheres (11).