A liner for an orthopedic or prosthetic device includes a core formed from a porous and compressible material, a first layer secured to the first side of the core and forming a first surface to the liner, and a second layer secured to the second side of the core and forming a second surface to the liner. The first and second layers may comprise different properties from one another and be formed from different materials including fabrics and polymeric materials. A polymeric film may be secured to the core or to one of the layers to define at least part of a surface of the liner.