A viscoelastic material comprises a unique adhesive and cohesive thermoset viscoelastic polymer coated onto a flexible substrate. The polymer can be formed by curing an uncured polymer mix derived from a thermosetting reaction media of a carefully balanced ratio of isocyanate prepolymer, polyether diols, polyether triols and organic plasticizers. The viscoelastic material can exhibit viscoelastic, adhesive, cohesive, releasability, cleansability and antimicrobial properties. In some aspects, the viscoelastic material can be fabricated into a personal protective article. In one embodiment, the personal protective article is a footwear cover.