It's a special kind of polymer, related to nylon, woven in certain patterns that enhance its ability to absorb and redirect the energy from a bullet.
Note, that Kevlar (and all related materials) aren't really bullet "proof", rather they are bullet "resistant". They resist the passage of a bullet - for certain size and speed bullets, this resistance is enough to prevent it passing through the material, but for others, the bullet still retains enough energy to penetrate the material. Thus, all bullet resistant materials and designs are rated according to the type of bullet they are able to stop.
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