The absorbent product for male comprises a bag-like main body part having an opening at an upper end, and two hydrophilic internal sheets which are band-like members located in the main body part. An upper end part of each internal sheet is fixed on an upper part of the main body part and the other portions are not bonded to the main body part. Internal sheet elastic members each extending in an up-down direction are bonded to each internal sheet, and by contraction of these members, gathers are formed in the internal sheet. In the absorbent product, since urine moves in the internal sheet comparatively slowly through the gathers formed in the internal sheet, a time required for the urine to reach the bottom part of the bag part can be increased. As the result, a large area of absorbent part can be utilized to absorb the urine effectively.