This invention relates to a device for processing and applying pieces for making absorbent articles which comprises a supporting shaft (13) rotating about its own axis (13a) of rotation; a plurality of anvils (6) which rotate about the axis (13a) of rotation of the shaft (13); a cutting unit (10) which operates in conjunction with a respective contact surface (5) of an anvil (6) for defining a cutting station (11) for cutting a continuous web (4) for making absorbent articles in single pieces (2); a plurality of pads (7), each having a respective retaining surface (16) for a piece (2), which are moved about the axis (13a) of rotation of the shaft (13) for conveying a respective piece (2) from the cutting station (11) to a releasing station (27) for releasing it onto a receiving substrate (28); each pad (7) has a rotating movement about its own axis (7a) for varying the respective orientation from the cutting station (11), where the larger side of the pad (7) is parallel to the line of feed of the continuous web (4), to the releasing station (27), where the larger side of the pad (7) is transversal to the line of feed of the receiving substrate (28), and vice versa; each pad (7) has a translating movement, along a line parallel to the respective axis (7a) of rotation, away from and towards the axis (13a) of rotation of the shaft (13); each pad (7) has an oscillating movement about its own axis (14a) of oscillation.La présente invention concerne un dispositif de traitement et d'application de pièces pour la fabrication d'articles absorbants qui comprend un arbre de support (13) tournant autour de son propre axe (13a) de rotation; une pluralité d'enclumes (6) qui tournent autour de l'axe (13a) de rotation de l'arbre (13); une unité de coupe (10) qui fonctionne conjointement avec une surface de contact respective (5) d'une enclume (6) pour définir une station de coupe (11) en vue de couper une bande continue (4) pour fabriquer des articles absorbants sous forme de pièce