The objective of the present invention is to manufacture an absorbent body with which it is easy to enhance liquid permeability and liquid diffusion.(i) A belt-like main sheet (10) in which a non-woven fabric sheet (14) constitutes at least part of a first main surface (10s) is conveyed in a longitudinal direction of the main sheet (10)； (ii) a slit (16) is formed in the non-woven fabric sheet (14) at a first position on a conveying path in such a way as to form an incision (17) in the first main surface (10s)； (iii) at a second position, particulate matter (11) capable of absorbing and retaining liquid is dispersed into a region of the first main surface (10s) that includes the incision (17), in such a way that the particulate matter (11) is held in the non-woven fabric sheet (14)； and (iv) at a third position, a covering sheet (18) which prevents passage of the particulate matter (11) is overlaid on the region of the first main surface (10s) in which the particulate matter (11) has been dispersed. At the second position, the non-woven fabric sheet (14) includes a bulky structure (14k) which constitutes at least part of the first main surface (10s) and which has voids allowing the particulate matter (11) to enter.
