Abstract: Camouflage sheet material is formed by sandwiching a resilient core material between an inner and an outer layer of fabric or the like, and providing a series of irregularly spaced seams across the material to compress the resilient material along the seams and provide a three dimensional, textured appearance resembling the bark of a tree. The inner and outer layers may be a natural or synthetic fabric, and the core material may be a natural as synthetic fiber or foam material. Multiple layers of the core material may be used for greater depth in the external three dimensional texture, and/or greater insulating properties. The outer layer of material may be patterned with different colors or shadings for greater realism, and may include leaf patterns sporadically placed thereon for greater realism. The sewing process may be automated by gang sewing the seams with pattern repeats.