Abstract: A material and method for providing a laminate of at least two layers to provide breathability and moisture barrier properties without appreciably reducing elastic properties. A first material comprises a woven or nonwoven web and a second material comprises a cellular elastomer film or fiber. Such materials may be integrated into a laminate by forming said first material onto said second material, or by joining the two materials through chemical or physical means such as the use of adhesives. The second material can be prepared by mixing a cell opening agent with the elastomeric polymer resin and extruding the mixture at appropriate conditions whereby the cell opening agent decomposes or reacts to release a gas that forms cells in the elastomer film.