Interpenetrating　phase　composites　(IPCs)　with　porous　metal　materials　as　the　matrix　and　polymer　materials　as　the　reinforcement,　which　have　a　broad　application　prospect,　have　both　the　high　strength　of　metal　materials　and　the　high　energy　absorption　capacity　of　polymer　materials.　Entangled　metallic　wire　materials　are　a　new　type　of　porous　material　with　damping　characteristics,　which　is　an　excellent　choice　for　use　as　the　matrix　of　IPCs.　In　the　present　work,　a　novel　entangled　metallic　wire　material-silicone　rubber　IPC　is　developed　through　the　vacuum　infiltration　method　with　the　entangled　wire　material　as　the　matrix　and　silicone　rubber　as　the　reinforcing　element.　The　mechanical　properties　(loss　factor　and　tangent　modulus)　of　the　as-synthesized　composites　are　characterized　through　compression　tests.　More　specifically,　the　effects　of　key　experimental　parameters　(strain)　and　material　properties　(matrix　density,　wire　diameter,　and　anisotropy)　on　the　mechanical　properties　of　the　composites　are　analyzed　in　detail.　It　is　found　that　with　the　introduction　of　interfacial　friction,　the　loss　factor　of　the　composites　becomes　higher　than　those　of　the　pure　entangled　metallic　wire　material　and　silicone　rubber;　in　particular,　the　tangent　modulus　is　significantly　enhanced.　The　complex　structural　characteristics　of　the　proposed　composite　enable　the　loss　factor　and　tangent　modulus　to　exhibit　a　nonlinear　relationship　with　the　density　over　a　range　of　displacement　values.　Moreover,　the　smaller　the　wire　diameter　is,　the　greater　the　loss　factor　of　the　composites　is,　while　the　tangent　modulus　exhibits　the　opposite　trend.　The　unique　wire　contact　form　and　preparation　process　endow　the　composites　with　nonlinear　properties　in　the　molding　direction　as　well　as　pronounced　anisotropy　characteristics.