Base sheets are disclosed having a reduced coefficient of friction in the wet state. In accordance with the present invention, the base sheets can be treated with a high molecular weight polyethylene oxide, a derivatized polyethylene oxide or an acrylate copolymer containing polyethylene moieties. The base sheet can be single ply or multi-ply. The base sheet can be a tissue product, such as a facial tissue, a bath tissue, or a paper towel. Alternatively, the base sheet can be a pre-moistened wipe.