PURPOSE: To provide an inexpensive shock-absorbing material composed of an elastomer having a shock absorption ratio of higher than a specific level and a needle penetration falling within a specific range and suitable for embedding in the heel of sports shoes such as running shoes, tennis shoes, basketball shoes, etc.

CONSTITUTION: The objective shock-absorbing material is composed of an elastomer having a shock absorption ratio of ≥40% and a needle penetration of 20W70 and produced e.g. by compounding (A) PVC (polvinyl chloride for paste) with a stabilize (butyltin laurate compound) and a plasticizer (DOP) or (B) a liquid polyisoprene rubber with a crosslinking agent (tert-butyl cumyl peroxide) and spindle oil, etc. A sufficiently satisfactory results can be obtained in the protection of heel and knee by using a shock-absorbing material composed of an elastomer having a shock absorption ratio and needle penetration satisfying the above conditions and embedding the material in the heel of sports shoes.