layer of the substrate is satisfactory two or more layers are applicable the batt fiber layers are structured by at least three layers the first layer 3 positioned at uppermost layer and being contacting with the wet paper the second layer 4 being contacting with the uppermost layer and the third layer 5 being contacting with the second layer since the first layer 3 directly contacts with the wet paper it adopts small fineness or thin fibers to assure the surface smoothness of the wet paper giving the fineness of the short fibers from 0 5 to 6 dtex preferably from 1 to 3 dtex the third layer 5 is positioned directly above the substrate and is prepared by implanting thick batt fibers which are least prone to be crushed thus to resist collapsing since the fibers structuring the substrate woven fabric are significantly thicker than the batt fibers the woven fabric pattern of the substrate is likely transferred onto the wet paper with the use of thick batt fibers however the transfer of the woven fabric pattern is prevented to do this coarse fibers are used which have the fineness of short fibers ranging from 6 to 30 dtex preferably from 10 to 15 dtex as described.