Composite layer comprises a foam layer (10) containing a polyurethane foam and a top layer (20) containing a thermoplastic polymer, where the top layer is at least partially directly connected with the foam layer, and the foam layer is obtained by foaming a composition comprising an aqueous, anionic hydrophilized polyurethane dispersion and drying. An independent claim is included for the preparation of the composite layer, comprising providing the foam layer and applying the top layer on the foam layer.
