A liner for incontinence includes a skin contact side sheet, a non-skin contact side sheet, and an absorbent body arranged between these sheets and including an absorbent material. The absorbent material includes 30 to 70 mass % of SAP. The liner includes a main body and wings in an intermediate region of the main body. An SAP basis weight in the intermediate region is larger than in front and rear regions of the main body. The main body includes a front compressed region which is positioned between the intermediate region and the front region immediately in front of a urinating position (UP) of a wearer when worn, side compressed regions which extend from the intermediate region to the front region and rear region, respectively, and a rear compressed region which extends in the rear region in substantially the width direction. At the compressed regions, the absorbent body is continuous.
