Absorbent combined sheet matierial

A combined sheet material comprising at least two absorbent sheets wherein each of said sheets has a basis weight of between from 10 to 40 g/m.sup.2, each of said sheets is separately embossed by calendaring such that each of said sheets has a pattern of protuberances formed therein which are distributed in said pattern along a first pitch in a first direction, P.sub.1 sm and P.sub.2 sm respectively for said at least two absorbent sheets, and along a second pitch in a second direction, P.sub.1 st and P.sub.2 st respectively for said at least two absorbent sheets, said second direction subtending said first direction at an angle other than zero, with said first pitch along said first direction of each of said sheets being different and related by the expression

• .vertline.1/P.sub.1 sm-1/P.sub.2 sm.vertline..gtoreq.1/L1
• wherein P.sub.1 sm is said first pitch of a first sheet in said first direction, P.sub.2 sm is said first pitch of a second sheet in said first direction and L1 is a predetermined value corresponding to the dimension of a segment within said combined sheet material having at least one spot capable of bonding said at least two sheets together, and wherein each end of said protuberances in said sheets extending away from the plane of said sheets comprises a flat bonding element at which location said protuberances of each of said sheets are bonded to each other.