The present invention relates to a fluid absorbing sheet including a bottom- or under-layer of water- or fluid-tight material, a middle layer of super absorbent polymer (SAP) and an upper layer of diffusing material The fluid absorbing sheet may further include at least one water- or fluid-tight bag for collecting and/or disposing of body fluids and/or other body wastes. The invention also relates to a method of manufacturing such a sheet as well as its use.
