A panel for absorbing mechanical impact energy includes a substrate and a multiplicity of fibers attached, by one of their ends, to the substrate with their other ends extending away from the substrate. The panel may include a thin, porous covering layer that overlies the free ends of the fibers. The porosity of the cover and the fiber density of the fibers may allow for breathability of the panel. The panels may be flexible and may be used in body protection devices such as helmets, body armor as well as in other environments. Panels may be configured in a variety of energy absorbing arrangements for differing applications.