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Headliner material plays an important role in occupant protection in situations involving head impact into the interior vehicle roof area. Accurate characterization of its mechanical properties is therefore extremely important for prediction of its behavior during interior impact assessment of a vehicle. Headliner material typically consists of two main layers: the substrate layer which provides structural integrity and impact protection, and the fabric-foam layer which provides proper interior fit and appearance. Both layers vary significantly in thickness and composition between different manufacturers. This paper investigates effects of the layer thickness on compressive strength and deformation of several different headliner materials.