The invention describes a multilayer material comprising at least one first layer made of polymeric material having an upper face and a second layer made of closed cell foamed polymeric material having a lower face. The multilayer material comprises through holes which cross both the layers and occupy a surface of between 1 and 40% of the total surface of the upper face of said multilayer material. The multilayer material is advantageously used in an absorbent sanitary article in which the upper face of the first layer is positioned externally so that in use it is in contact with the users skin and the lower face of the second layer is positioned towards the inside of the sanitary article in contact with other layers of polymeric material.