In an effort to determine optimum materials for use as a comfort measure under carpeting in airplanes, an experimental study was made of the static and dynamic characteristics of seven types of isolation materials and various combinations of these materials. Tests of wear under simulated use conditions were made on those materials most effective for isolation. Results (which are presented in some detail) indicate that, of the materials tested, a foam Neoprene has the best combination of isolation and durability characteristics from the viewpoint of physical measurements. Attempts to develop an approach for predicting dynamic characteristics from static measurements were partially successful. Various nonlinear effects, reported by previous observers of elastomeric material behavior, were noted.