A composite shock-absorbing material comprised of kernel material, winding material, and a resin layer, and where the kernel material is spiraled by the winding material. A resin layer covers both the surfaces of both the kernel material and the winding material. Hence, the composite shock-absorbing material of the present invention is formed. A method of forming the composite shock-absorbing material includes providing kernel material and forming a winding material spiraling the kernel material and then forming a resin layer on the surfaces of the kernel material and the winding material.