Abstract: A composite shock absorbing material for use in ballistic projectile protective garments, vibration reducing machine mountings, impact absorbing bumpers, exercise mats, protective sporting equipment, and the like, includes an array of elongated strands forming a mesh. Each strand includes an inner force transmitting core surrounded by a visco-elastic polymer. The inner core may be formed by a fiber or a fluid material. In the case of fiber cores, the fibers are intertwined to distribute impact forces throughout the mesh. In the case of fluid cores, the fluid passages are interconnected at each strand intersection, to distribute force throughout the mesh, and to provide a coolant flow path for a circulating fluid cooling system designed for use by wearer's of ballistic penetration protective garments. The visco-elastic polymer may be coated by a penetration resistant material, such as nylon or an aramid fabric.