The liner has a first sheet of fluid pervious non-woven material having a first edge and a second edge. A second sheet of fluid pervious non-woven material having a first edge and a second edge is positioned in adjacent relationship to the first sheet. The first edge of the second sheet is joined to the first edge of the first sheet and the second edge of the second sheet is joined to the second edge of the first sheet. A breathable compartment is formed between the first and second sheets. A layer of super absorbent gel material and cotton fluff is positioned in the compartment. The absorbent gel material is disposed in the compartment to absorb fluids while the liner is breathable and comfortable for the user.
