A material comprising crosslinked polyrotaxanes which exhibits desired viscoelasticity, particularly stress-strain characteristics with a wide low-stress region, in spite of being free from solvent; and a process for production of the same. The material comprises a first polyrotaxane bearing first cyclic molecules and a second polyrotaxane bearing second cyclic molecules, and the first and second polyrotaxanes are crosslinked via the first and second cyclic molecules. The material is free from solvent and exhibits a stress of 2.0 MPa or below at 50% strain.