Provided are absorbing articles comprising water absorbing resin capable of exhibiting a high elastic modulus of a swollen gel while maintaining a high swelling capacity and a method for producing the same. The above-described problems are solved by an absorbing article comprising water absorbing resin including a water-soluble unsaturated monomer, which has a dissociable group, as a main component in a repeating unit of a main chain and having an internal cross-linked structure, in which a cross-linked structure index represented by the following Mathematical Formula 1 is 14 or more, a weight average molecular weight (Mw) after hydrolysis treatment is 220,000 or less, and a molecular weight distribution (Mw/Mn) after hydrolysis treatment is 3.40 or less: [Mathematical Formula 1] Cross-linked structure index = (Equilibrium swelling capacity with respect to 0.9% by weight of brine)1/3 /(Weight average molecular weight (Mw) after hydrolysis treatment) 1,000,000. Further, the absorbing article comprising water absorbing resin is produced by, for example, a method for producing a water absorbing resin which includes a reaction step of mutually reacting a first star-shaped polymer which includes the water-soluble unsaturated monomer as a main component in a repeating unit of each branched chain and has a first reactive functional group at the terminal of each branched chain and a second star-shaped polymer which includes the water-soluble unsaturated monomer as a main component in a repeating unit of each branched chain and has a second reactive functional group, which can form a chemical bond by mutually reacting with the first reactive functional group, at the terminal of each branched chain.L'invention concerne des articles absorbants qui comprennent une résine d'absorption d'eau susceptible de présenter un module d'élasticité élevé d'un gel gonflé, tout en conservant une haute capacité de gonflement, ainsi qu'un procédé de production associé. Les problèmes décrits ci