A protective device and method of design to protect against multiple blast and impact events for use in any application in which a delicate target has to be protected. The protective device for mitigating the effects of blast or impact employs a first layer having a first acoustic impedance and a second layer having a second acoustic impedance. The second acoustic impedance is different than the first acoustic impedance. The second layer is proximate to the first layer. The first layer and the second layer are chosen collectively to tune the stress waves from the blast or impact events to one or more specific tuned frequencies. A third layer of a visco-elastic material is employed having a critical damping frequency that matches one or more specific tuned frequencies to dissipate the stress waves of the blast and impact event. The third layer is proximate to the second layer.