An incontinence liner is provided with a liquid permeable skin contact side sheet a liquid impermeable non skin contact side sheet and an absorptive body (6) arranged between the skin contact side sheet and non skin contact side sheet. The absorptive body (6) includes a front region (6F) a rear region (6R) and an intermediate region (6I) between the front region (6F) and the rear region (6R). The liner is provided with a pair of wings (3) for fastening the liner to clothing which wings (3) are provided adjoining the intermediate region (6I) and are bent and superposed over the intermediate region (6I) when worn. The absorptive body (6) includes a hygroscopic material. The basis weight of the hygroscopic material in the intermediate region (6I) is greater than the basis weight of the hygroscopic material in the front region (6F) and the basis weight of the hygroscopic material in the rear region (6R).