A machine utilized for producing and manufacturing a film, soft at touch, resilient and suitable at draining use. A film produced by such a machine, presents, at least, on one surface an essentially continuous pattern of micro-funnels three-dimensional (3D) directed in an essentially perpendicular way to the surface from which the micro-openings have origin. It presents also on the opposite surface a continuous pattern, composed by 3D macro-funnels directed in an essentially perpendicular way to the surface from which the macro-funnels have origin. The “micro-funnels” term, intend to describe a multitude of funnels non distinguishable by the human eye at a distance equal or higher than 450 mm. while the “macro funnels” term, intend to describe funnels clearly visible by the human eye at a distance higher than 450 mm.