A male absorbent article includes a liquid impermeable pouch for housing the male genitals of a user. The pouch includes an opening for inserting the male genitals into the pouch. The absorbent article includes an absorbent body positioned in the absorbent article for fluid communication with the interior space of the pouch. An inner sheet structure comprises the opening for inserting the male genitals into the pouch and is tapered and positioned between and extending from first and second upper ends in a direction towards a lower end.
