A process for forming an absorbent sanitary article includes feeding a first web including first and second stretches each having front and rear end portions； feeding a second web for forming a first side panel of the article； feeding a third web for forming a second side panel of the article； cutting the second web into a succession of first and second pieces defining the first side panel of the article； cutting the third web in a succession of third and fourth pieces, defining the second side panel of the article； applying the first through fourth pieces to the first web； the first and second stretches being provided in the first web so each first stretch has the rear end portion upstream of the front end portion in a feed direction and each second stretch has the front end portion upstream of the rear end portion.
