Abstract: A multi-layer sheet material for use as a portion of a tear away fastening system. The sheet material includes a substrate layer and loop forming yarns extending through the substrate layer such that the loop forming yarns define an arrangement of loop elements projecting away from one side of the substrate layer. The loop elements are interconnected by portions of the yarns disposed across the other side of the substrate layer. A backing layer is disposed in overlying relation to the substrate layer to hold the loop forming yarns in place.