A process for assembling a multi-component baseball bat includes providing a bat barrel having a threaded section and selecting a bat handle having a threaded section. The barrel and handle are interconnected in a threaded engagement, defining an intermediate tapered section providing impact absorption and reducing stress on the barrel and handle resulting from repeated impacts of a ball on the bat. An example of a multi-component baseball bat formed by the process includes a bat barrel having a first threaded section; a bat handle having a second threaded section; and a mechanism for coaxially interconnecting the first and second threaded sections in an aligned relation in order to provide impact absorption and reduce stress on an interface of the barrel and handle resulting from repeated ball impacts on the bat. The interconnecting mechanism defines, at least in part, an intermediate tapered section between the barrel and handle.