Abstract: Breathable, flushable, porous films and articles made therewith and a process for making these films. The present invention is directed to composites comprising a polymer that is water-soluble or water-degradable and a filler. The films are made by extruding the composite materials into a precursor film and, preferably, stretching the precursor film to achieve the desired breathability and water-dispersibility of the finished film. In one embodiment, the composition of the invention comprises a polymer of ethylene oxide and a filler such as calcium carbonate.