A skin-friendly absorbent structure providing oxygen, comprising a absorbing layer and skin-friendly and oxygen-providing units, the skin-friendly and oxygen-providing unit being evenly dispersed in partial or entire scope of the absorbing layer wherein the skin-friendly and oxygen-providing unit comprises oxygen providing units and pH regulating units and the pH of the skin-friendly absorbent structure is between 4 and 7 after absorbing liquids.一種供給氧氣之親膚性吸收結構,包含吸收層與親膚性供氧單元,親膚性供氧單元均勻散佈於吸收層之局部或全部範圍,其中親膚性供氧單元包含氧氣提供單元與pH值調節單元;供給氧氣之親膚性吸收結構吸收液體後之pH值為pH4-9。1‧‧‧供給氧氣之親膚性吸收結構101‧‧‧吸收層102‧‧‧親膚性供氧單元