Abstract: Coated paper is provided in sheet, roll or other physical form and shape which is water-repellent when wetted on either side but which readily disintegrates when both sides are wetted as when the entire sheet is immersed in water. The paper is preferably of toilet or facial tissue quality or water-soluble or any other type, provided it is not wet-strength grade, which readily disintegrates in water. A water-soluble grade of nonwoven fabric may also be used instead of paper. The paper is first covered with an extremely thin, (2 to about 5 pounds per ream) coating which does not appreciably penetrate into or impregnate the paper. The coating is preferably an extremely thin layer of polyethylene which serves as a hold-out coating for a subsequent water-repellent coating, preferably of wax, modified with ethyl vinyl acetate or synthetic rubbers and softeners.