the like or alternatively of regenerated or recycled materials for example 100 recycled pet or of a mixture of 70 regenerated cellulose fibres and 30 recycled pet fibres a preferred composition of macrofibers contains 70 of viscose and 30 of polyester or a 50 50 mixture of viscose polyester the unit weight of the macrofiber layer 2 can range from 50 g m 2 to 300 g m 2 preferably greater than 100 g m 2 for example comprised between 180 and 280 g m 2 more preferably comprised between 200 and 250 g m 2 it is understood that macrofibers with greater unit weight such as 400 g m 2 could also be used without departing from the spirit of the present invention the fibers of the microfiber layer 1 are as stated preferably splittable fibers formed for example by polyester polyamide having deniers of around 1 2 dtex before being split and capable of generating microfilaments multi filaments having deniers below 1 dtex this microfiber can have a unit weight similar to that of the macrofiber layer 2 or lower preferably lower for example comprised between 40 70 g m 2 a preferred embodiment of the textile material obtained by the present process provides a microfiber layer 1 with unit weight comprised between 60 70 g m 2 and a non woven fabric macrofiber layer 2 with unit weight comprised between 200 and.