Abstract: This invention relates to materials which absorb and dissipate energy and/or selectively allow energy to be transmitted, methods of making same, and articles comprising such materials. In particular, polymeric materials which include polyol(s) such as, but not limited to, polyethers, polyesters, polyether/esters, acrylics, and combinations thereof, plus other formulary components such as hydroxyl-terminated polybutadienes, polyisocyanates, silicone, preferably RTV (room temperature vulcanizing) silicone, and, preferably, suitable catalysts, preferably organometallic catalysts such as DBTDL (dibutyl tin dilaurate). Included are such polymeric materials which are resilient and which resist compression and compression set while exhibiting energy absorbing properties. Optionally, additives may be functionally or cosmetically added.