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 .