Abstract: A composite sheet material for garments and the like is disclosed. The composite sheet material comprises a substantially continuous internal layer of porous material having low heat conductivity and high resilience. The internal layer is of a substantially uniform thickness and consistency, and its composition and thickness is such that it is supple and drapable. A flexible sheet of liquid impermeable material is adhered to the internal layer, and the flexible sheet having a plurality of capillary openings extended therethrough. The capillary openings each have a base open to one surface of the flexible surface and lying substantially in the plane of the flexible sheet, an apex extending away from the opposite surface of the flexible sheet and remote from the plane of the flexible sheet, and are of a character so as to inhibit the flow of fluids therethrough.