An absorption unit comprises a thin-layer substance formed with a plurality of broken holes and a absorbent body. Broken holes of the thin-layer substance are formed by a forming mold. The forming mold comprises a plurality of layers of the mask layer stacked to each other. Each layer of the mask layer has mesh voids. Thin-layer substance can be placed on the forming mold. Under space of forming mold can adsorb thin-layer substance down by the way of negative pressure for adsorbing down local area of the thin-layer substance with upper layer part of the forming mold for forming broken holes. In this way, the thin-layer substance is formed in corrugated structure for increasing the softness and conduction effects.一種吸收單元,包含一形成有複數破孔的薄層物及一吸收體,薄層物是藉由一成型模具形成破孔,成型模具包括複數層上下相疊置的模層,每一層模層具有網目孔洞,薄層物是可供放置在成型模具上,而成型模具下方而可供利用例如負壓的方式將薄層物往下吸附,使薄層物局部區域會隨著成型模具位在上層的部分被往下吸附凹陷變形以及形成破孔,藉此使薄層物形成波浪狀的結構而增加其柔軟度及其導流效果。1‧‧‧第一模層11‧‧‧第一網邊12‧‧‧第一網目2‧‧‧第二模層21‧‧‧第二網邊22‧‧‧第二網目3‧‧‧第三模層31‧‧‧第三網邊32‧‧‧第三網目4‧‧‧薄層物40‧‧‧圍壁體41‧‧‧破孔42‧‧‧第一凹陷區43‧‧‧第二凹陷區44‧‧‧隆起頂部5‧‧‧負壓源