A low-emittance material having improved energy efficiency protection against air infiltration and moisture build-up in buildings is disclosed. The aforementioned low-emittance material utilizes existing framing openings or without increasing the wall profile of a building. The present invention provides a low-emittance material which may be implemented on traditional 2×4 framing having R-15 mass insulation material within existing or newly constructed framing cavities. The material of the present invention also meets requirements for serving as a water resistive barrier as defined by ICC AC38.