An absorbent article, such as a diaper, an incontinence guard or similar, has a front region a rear region and a crotch region located between the front and rear regions. The article includes a central portion with two longitudinal edges and two transverse edges and side panels located in the rear region of the article, placed along the longitudinal edges of the central portion. Each side panel includes a rear portion and a front portion which extend in the transverse direction from the central portion, and the front portion is located at the longitudinal edge of the central portion at a first distance from the transverse edge in the rear region. The rear portion is elastic and the front portion is substantially non-elastic.