A drumhead for percussion instruments having improved resistance against denting and damaging by drumstick impact includes a synthetic plastic film base sheet and a protective overlay adhered to the upper, impact surface of the base sheet. The protective overlay consists of two thin sheets of woven synthetic plastic cloth which are bonded together with their woof directions at right angles to form a cross-laminated overlay, which is bonded to the upper surface of the base sheet. In the preferred embodiment, the cross-laminated overlay consists of two circular discs of woven polyester fabric bonded together. Preferably, the upper surface of the upper disc is coated with a synthetic plastic material such as a vinyl compound to provide a crisp attack sound when impacted by a drumstick. The overlay is bonded to the upper central surface of the base sheet, providing an impact resistant surface while not degrading the overall sound quality of the drumhead.