A multi-purpose sheet material comprising an absorbent layer and a cut-resistant material in contact with the absorbent layer. The cut-resistant material can comprise a cut-resistant support system, such as cut-resistant support element formed in the absorbent layer for example. The cut-resistant material may alternatively comprise cut-resistant particles, such as polymer particles having an average size of at least about 100 micrometers for example. Preferably, the sheet material exhibits an absorbent efficiency of at least about 0.2 and a slice resistance of at least about 30 kgf/cm, and more preferably an absorbent efficiency of at least about 1.0 and a slice resistance of at least about 40 kgf/cm. It is also preferred that sheet material exhibit a cut-resistance of at least about 30 kgf/cm, an absorbent efficiency of at least about 0.2, and a wet abrasion loss of less than about 400 mg per 100 revolutions.