Abstract: A thermoset polyurethane material which exhibits high, temperature-insensitive damping over a broad temperature range and has a tan .delta. (as hereinbefore defined) greater than 0.1 over the temperature range of from -40.degree. C. to 60.degree. C., a hardness in the range of from 0 to 90 Shore A, a compression set (as hereinbefore defined) of less than 15% and a tensile strength (as hereinbefore defined), of less than 30 kg/cm.sup.2, the polyurethane material being prepared by the reaction of(a) an essentially primary hydroxyl tipped polyol having a molecular weight in the range of from 2,500 to 8,000;(b) a polyhydric alcohol;(c) an aliphatic monohydric primary alcohol containing up to 10 carbon atoms; and(d) a polyisocyanate, the reaction being carried out at a isocyanate index of 1.0 or greater.