A multiply fibrous structure product having two or more plies of fibrous
structure wherein the fibrous structure has a Compression Slope from
about 11 to about 30; a basis weight from about 26 lbs/3000 ft.sup.2 to
about 50 lbs/3000 ft.sup.2; a Wet Caliper greater than about 18 mils; and
a Flex Modulus from about 0.1 to about 0.8.