In this article. a connection is made between the behavior of thin layers of Newtonian liquids under tensile loading conditions and the behavior of highly deformable elastic or viscoelastic solids, which are more commonly used as adhesives. The behavior of Newtonian liquids is understood in the most quantitative detail and serves as a starting point for understanding the origins of fingering and cavitation instabilities that appear when the tensile deformation rates applied to these layers are sufficiently large. Similar instabilities appear in solid systems and can be attributed to common features of the stress distribution for incompressible liquids and solids. A unifying treatment is presented that can be used to understand the overall deformation behavior and adhesive performance of a wide variety of solid and liquid systems that are typically applied as thin layers. (C) 2004 Wiley Periodicals, Inc.