The present invention generally relates to a wet wipe or sheet that is suitablefor contacting the skin and that has a stratified wetting composition therein.More specifically, the present invention related to a wet wipe, which may optionallybe an ion-triggerable, water-disintegratable wipe, wherein the organic phase,and more particularly one or more components of the organic phase, of the wettingcomposition is concentrated near the surface of the wipe, and the aqueous phaseof the wetting composition is concentrated in the bulk of the wipe. The presentinvention is further directed to a number of processes for preparing such a wetwipe. For example, in one embodiment an emulsified wetting composition is appliedto a fibrous substrate of the wet wipe, and then treated to destabilize the emulsion.In an alternative embodiment, an emulsified wetting composition may be destabilizedprior to it being applied to the fibrous substrate. As a result of the destabilization,the emulsion undergoes phase separation after being applied to the fibrous substrate.