An absorbent core with an efficient flow guide property and breathability, and method for manufacturing same. The absorbent core comprises a surface layer (4), a bottom layer (5), and an absorbent layer between the surface layer (4) and the bottom layer (5)； the absorbent layer comprises a non-woven fabric layer (6) attached to the lower surface of the surface layer (4)； a super absorbent polymer is uniformly scattered in the non-woven fabric layer (6)； the surface layer (4) and the non-woven fabric layer (6) are attached to each other to form a composite layer； a flow guide groove (7) is formed on the composite layer and divides the absorbent core into a plurality of absorbent regions； the composite layer with the flow guide groove (7) is connected with the upper surface of the bottom layer (5)； a super absorbent polymer is uniformly scattered between the bottom surface of the non-woven fabric layer (6) and the upper surface of the bottom layer (5). According to the absorbent core, the degree of plasticization of the non-woven fabric layer can be maximally reduced, the softness and comfort are improved, and the touch feeling is improved. Super absorbent polymers with different properties are matchedly scattered between layers of the absorbent core, and obvious protrusions would be formed after liquid is absorbed by the absorbent core； the absorbent core feels soft and comfortable and is good in breathability, high in absorbed liquid spreading speed, and small in skin contact area.
