Makiwara is a punching board. It is a piece of equipment essential in toughening the hands, strengthening the wrists and giving training in hand techniques.
A makiwara consists of a straight board with the top portion fitted for punching. The board itself is made from a seven or eight foot long four-by-four, cut diagnonally so that the very top is about half an inch thick. Traditionally, the striking surface of the makiwara consisted of a bundle of straw with rope tightly wound around it at the top foot of the board. A piece of sponge rubber, two inches thick, four inches wide and one foot long, covered with canvas or leather, is widely used. Anything that cushions the shock of impact can be used. For example, a tightly bundled t-shirt attached with duct tape would work just as well.