An apparatus (500) for manufacturing an absorbent element (1 2 3) according to any one of the preceding claims which apparatus comprises: - a first embossing roller (510) having a plurality of first protruding elements (511) and engaged by a first laminate material (11) - a suction roller (550) coupled to the first embossing roller (510) which suction roller (550) has a plurality of openings (551) each one suitable for receiving a protruding element (511) of the first roller (510) wherein during a coordinated rotation of the first embossing roller (510) and of the suction roller (550) a protruding element (511) engages an opening (551 ) with interposition of the first material (11) so as to implement in the latter a respective first frusto-conical cavity (111) wherein the suction roller (550) has means for sucking super-absorbent material from a reservoir (560) which suction means exerts a suction through openings facing the reservoir so that a super-absorbent material mass is sucked within a first cavity (111) of the first laminate material (11) - a second embossing roller (520) having a plurality of second protruding elements (521) and configured to be engaged in use by a second laminate material (12) which second embossing roller (520) too is configured to be coupled to the suction roller (550) downstream of the suction action and wherein during a coordinated rotation of the second embossing roller (520) and of the suction roller (550) a second protruding element (521) engages an opening (551) with interposition of the first and second laminate material so as to form in the latter a second cavity (121).
