A multi-layer liner material for use as a thermal and acoustical insulator which is lightweight, breathable, hydrophobic, oleophobic and fire-resistant. A central insulation core layer is contacted on a first surface by a first highly breathable layer and on a second surface by a second highly breathable layer, such that these three layers are resistant to water or oil penetrating the insulation core layer causing the liner to gain weight. The first and second highly breathable layers are preferably made from inherently flame resistant fibers and treated with a fluorocarbon surface treatment for water repellency, UV resistance and mold/mildew resistance. The first highly breathable layer is adjacent a facing layer while the second highly breathable layer is adjacent a backing layer. At least one surface of one of the first or second highly breathable layers, or facing or backing layers may include a carbon printing pattern to provide ESD protection.