Multi-layer composite material, production and use thereof A multilayered composite material comprises as components: (A) a sheet material, (B) a material capable of absorbing water or aqueous fluids, (C) at least one bonding layer and (D) a polyurethane layer with capillaries passing through the entire thickness of the polyurethane layer, wherein the polyurethane layer (D) comes into direct contact with sheet material (A) or absorption-capable material (B) in one or more places.