Abstract: A protective material and a method for the protection of the human head or body from soft tissue damage caused by an impacting object comprises at least two layers of viscoelastic polymeric material to be interposed between head or body and impactor, including at least one first layer of material substantially matched in acoustic impedance to the impacting object and at least one second layer of material selected to produce a large mismatch in acoustic impedance between the first layer and the human head or body. A particular aspect applies the invention to head protection, especially in boxing and like sports, in the form of boxing head guards and boxing gloves.