Abstract: Odor absorbing sheet material is formed from a thin flexible substrate sheet on which discrete spaced areas, for example dots, of bonding agent such as latex adhesive are applied. Odor absorbing granules are bonded to the surface of each adhesive area. Since only small portions of the surfaces of the granules adhere to the adhesive, the odor absorbing capacity of the granules is not impaired. A thin flexible permeable cover sheet is applied on the or each granule coated side of the substrate sheet and is attached in a manner which maintains permeability of the assembly so that access of air to the granules is preserved and which does not substantially affect the flexibility of the assembly so that a sheet product with a soft flexibility and drapeable hand is obtained. Preferably, the outer cover sheet of the assembly is an anti-friction porous polymer web such as for example the webs used as facing layers on non-stick or non-adherent wound dressings and bandages.