An embossing system for embossing at least a portion of a web is provided
comprising a first embossing roll having male embossing elements, a
second embossing roll having male embossing elements, wherein the first
and second embossing rolls define a first nip for receiving the web, and
a third embossing roll having male embossing elements, wherein the second
and third embossing rolls define a second nip for receiving the web, and
wherein at least a substantial portion of the embossing elements of at
least one of the first, second, and third embossing rolls are
substantially oriented in the cross-machine direction.