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. 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.