Abstract: A piston-cylinder cup-type tappet for an internal combustion engine comprises an outer housing defining a first cavity and a hollow piston having a second cavity with the hollow piston being disposed in the first cavity. An aperture provides for fluid flow between the first and second cavities. An inner housing is disposed in the first cavity with the inner housing defining a third cavity. The piston is received in the third cavity of the inner housing wherein the piston and the inner housing jointly define a throttle gap. A compression spring is disposed in the third cavity and supports the hollow piston and the inner housing. A check valve is disposed between the second and third cavities and permits fluid flow from the second cavity to the third cavity. A chamber is defined by the first cavity, the second cavity, the third cavity, the aperture and the throttle gap. An incompressible fluid fills this chamber.