The present invention relates to absorbent articles such as diapers, adult incontinence garments, and feminine hygiene products. The present invention further relates to such absorbent articles having outer coverings designed to provide breathability and promote more healthy internal environmental conditions for the wearer. More specifically, the present invention provides an absorbent article comprising (a) a topsheet; (b) a backsheet; and (c) an absorbent core located between the topsheet and the backsheet; wherein the backsheet comprises a non-porous, substantially fluid impermeable, moisture vapor permeable composite sheet material. Preferably, the composite sheet material is oriented such that the film layer of the composite sheet material faces toward said absorbent core. Where the film layer of the composite sheet comprises a substantially hydrophilic elastomer film layer, the substantially hydrophilic elastomer film is preferably located in contact with the fibrous substrate. Where the film layer of the composite sheet comprises a multiple layer film with a substantially hydrophilic elastomer film layer and a substantially hydrophobic elastomer film, the substantially hydrophilic elastomer film is preferably located between the substantially hydrophobic elastomer film and the fibrous substrate. In another embodiment, the film layer may further comprise a third film layer comprising a substantially hydrophobic elastomer film located between the substantially hydrophilic elastomer film and the fibrous substrate. The absorbent article may comprise a disposable diaper.