Abstract: An improved composite sheet material product having the appearance, drape, hand and water absorption and retention characteristics of natural chamois leather, comprising, in combination, a reinforcing textile fabric having opposed raised fiber faces, a soft water-absorbent porous polymeric foam layer secured to the opposed raised fibrous faces of the textile fabric, the foam layers having a normal high surface tack characteristic causing sticking and delamination of the layers from the sheet material under pressure contact, and wherein the exposed porous surfaces of the normally tacky foam layers are coated with a non-tacky water insoluble, film-forming polymer, such as a urethane polymer, to minimize tackification and delamination of the foam layers without noticeable loss in water absorption, retention, and appearance of the composite sheet material to that of natural chamois leather.Also disclosed is a method of manufacture of such composite sheet material products.