An undergarment for incontinent persons typically constructed of front and rear panels. The front panel and the outer layer of the rear panel are preferably smooth nylon tricot and the inside surface of the rear nylon tricot panel has a breathable water-proofing material applied thereto. The preferred waterproofing material is a microporous polytetrafluouroethylene such as Gore-Tex. RTM. In addition, the rear panel has an inside fabric layer of absorbent material such as cotton.