An elastic panel for use in an absorbent article including a first nonwoven web layer, a second nonwoven web layer and an elastomeric film layer disposed between the first and second nonwoven layers. At least one of the first and second nonwoven web layers includes at least one group of folded portions. Each folded portion includes a first fold line and a second fold line so that the folded portion is divided into a proximal section, a distal section and a medial section disposed between the proximal and distal sections. The proximal section is directly attached to the elastomeric film layer and the medial and distal sections are not directly attached to the elastomeric film layer so that the folded portions extend to allow the web panel to stretch elastically.
