A tissue (10) which has at least one fibrous ply (12). A hydrophobically treated foam (14) stratum is placed on at least one of the fibrous plies (12) in order to prevent the penetration of moisture through the tissue. A hydrophobically treated foam can also be impregnated into one or more fibrous plies in order to provide a barrier to the penetration of moisture through the tissue. The invention also comprises a process for making tissue with a foam moisture barrier.