Abstract: A method of forming a sheet material. The method comprises advancing an arrangement comprising a body of fibres and a reinforcing structure, wherein the reinforcing structure comprises splittable fibres. The method further comprises subjecting the arrangement to successive hydroentanglement steps, wherein in each such hydroentanglement step the arrangement is exposed to high pressure jets of liquid over a surface of the arrangement. Subjecting the arrangement to successive hydroentanglement steps causes the fibres of the body of fibres to entangle with each other and causes a mechanical bond to form between the fibres of the body of fibres and the reinforcing structure.