Described herein is a side panel for sanitary articles that can be worn as pants, such as baby diapers or sanitary towels, with a main body (2), which can assume a general U-shaped configuration, with end parts arranged on the front and on the back of the body of the user, and with at least one aforesaid side panel (3) for connecting the aforesaid end parts on each side of the user. The side panel (3) has an as a whole tapered pattern starting from a proximal edge (5) to be fixed on the main body (2) of the article (1) and a distal edge (6) carrying a connection formation (7) for closing the article (1) itself around the waistline of the user. The panel (3) has, in connection with the proximal edge (5) and distal edge (6), two end sides (a, a b, b) inclined with respect to the general direction of extension of the aforesaid proximal edge (5) and distal edge (6). The end sides (a, a b, b) have profiles such that the side panel (3) is juxtaposable without any solution of continuity in a position corresponding to said end sides (a, a b, b) with two homologous side panels rotated through 180° in the general plane of extension of the panel (3). Each connection formation (7) is extendible in a distal direction beyond the distal edge of the panel (3).
