Abstract: 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 polymersynthetic 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 dessiccant method, of at least 1500 g/m2/2 hr.