#$%^&*AU2016204430B220180104.pdf#####Abstract A three-dimensional sheet material (10) comprising a first layer of material (12) having a top surface (14), a bottom surface (16) and a thickness (18), said first layer of material (12) defining a first plane (20), a second plane (22) and third plane (24) located between said first plane (20) and said second plane (22). At least a portion of the top surface (14) being located in or adjacent the first plane (20) and at least a portion of the bottom surface (16) being located in or adjacent the second plane (22). The first layer of material (12) having a plurality of first depressions (26) depending from the third plane (24) toward the first plane (20). At least a portion of the plurality of first depressions (26) terminating in or adjacent the first plane (20). The first layer of material (12) having a plurality of second depressions (28) depending from the third plane (24) toward the second plane (22), at least a portion of the plurality of second depressions (28) terminating in or adjacent the second plane (22).