Abstract: The present invention refers to a process and a composition, containing latex, for the manufacturing of rubbery tissue sheets. The process of the present invention consists of the following steps: formulation of the composition, consecutive impregnation and smoking cycles; and maturation. Also, it is part of the scope of the present invention, a impregnation composition which is essentially an aqueous solution comprising latex, a sulfur source and a vulcanization accelerator. The rubbery tissue sheets obtained by the present invention can be submitted to the manufacturing of: suitcases, bags, purses, travelling bags, clothes, diaries, wallets, shoes and other objects usually made of leather.