Neoprene latex modified emulsified bitumen and fine aggregate are used to prepare a new type of stress-absorbed material, which has strong ability of anti-reflective cracking on asphalt concrete over layer-constructed upon a semi-rigid type base course or cement concrete pavement block. Experimental results demonstrate the stress-absorbed material have excellent mechanical properties including a low modulus of elasticity, high ultimate tensile stress and strain, and a strong distortion ability. Stress concentration in asphalt over layer originated by temperature changes and traffic loads can be alleviated.