Abstract: A composite non-woven fabric has two outer non-woven layers with structured surfaces that are efficient at wiping solid or semi-solid matter, with a center non-woven layer that is substantially impermeable to the passage of solid or semi-solid matter. The fabric of the invention thus provides efficient wiping ability for solid and semi-solid matter in combination with a sanitary quality that prevents passage of such matter through the fabric. The fabric of the invention may find particular utility as a wipe. A method of making a composite non-woven fabric includes the general steps of forming a first and second hydroentangled non-woven webs with structured surfaces, and laminating the first and second webs to a central non-woven web that is substantially impermeable to passage of solid and semi-solid matter.