Abstract: A resilient material such as rubber is pulverized into particles. The particles are then coated with dry cement. In one embodiment of the invention the coating may be accomplished by heating the particles until their outer surfaces become viscid and the mixing the particles with cement so that when the cement contacts the viscid outer surfaces, it will adhere thereto, enveloping the particles with a layer of cement. In another embodiment, the cement may be heated and then brought into contact with the particles. The outer surfaces of the particles will become adhesive and the cement will adhere thereto. In a further embodiment, the particles may be coated with a plastic film. The plastic coated particles are then coated with cement as described. Alternatively the plastic coated particles may be mixed with the cement before the plastic has set. The cement will adhere to the still unset plastic coating. In each of the embodiments, the cement will be permanently bonded to the particles.