A method is disclosed for making a grip. The method includes the step of providing a tube and the step of coating the tube with polyurethane resin in order to provide a cushion on the tube. The step of coating the cushion with the polyurethane resin includes the step of providing the polyurethane resin in a wet process. The method includes the step of curing the polyurethane resin on the tube after the step of coating the tube with the polyurethane resin. The method includes the step of drying the polyurethane resin cured on the tube the step of curing the polyurethane resin on the tube.