An embossing system for embossing and perforating at least a portion of a
web is provided comprising a first embossing roll having embossing
elements and at least a second embossing roll having embossing elements,
wherein the elements of the first and second embossing rolls define
perforate nips for embossing and perforating the web and wherein at least
a predominate number of the perforate nips are substantially oriented in
the cross-machine direction. Moreover, substantially all of the nips
defined by the embossing elements of the first and second embossing rolls
can be substantially oriented in the cross-machine direction. Further,
the cross-machine embossing elements are at an angle of about 85.degree.
to 95.degree. from the machine direction.