A breathable composite
sheet material, a method for making such a
sheet material, and an absorbent article utilizing the
sheet material are provided. The composite sheet material is comprised of a
thermoplastic film adhered directly to a fibrous substrate. The
thermoplastic film comprises at least 50% by weight of a
polymer material from the group of block copolyether esters, block copolyether amides and polyurethanes. The substrate comprises a fibrous web of at least 50% by weight of
polyolefin polymer synthetic fibers. The composite sheet exhibits a peel strength of at least 0.1 N / cm, a dynamic fluid transmission of less than about 0.75 g / m2 when subjected to an
impact energy of about 2400 joules / m2, and a
moisture vapor
transmission rate, according to the
desiccant method, of at least 1500 g / m2 / 24 hr. The absorbent article comprises (a) a topsheet; (b) a backsheet; and (c) an absorbent core located between the topsheet and the backsheet; wherein the backsheet comprises the non-porous, substantially fluid impermeable,
moisture vapor permeable composite sheet material described above. The composite sheet material is oriented such that the film layer of the composite sheet material faces toward the absorbent core. The absorbent article may comprise a
disposable diaper.