Rubber. Protects the hind leg hooves.
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Very poor "quality control" with the pair that I received. The bottom edges where cut crooked!
I have just received these in the mail today before the big storm came in New England! I just went to the barn to try them on my horse and they fit perfectly! I had ordered the black rubber scalps to match my horse's color! They are great quality and I would purchase another pair in a heartbeat!