Water absorbent sheet 23, comprising a structure in which an absorbent layer, comprising a water absorbent resin and an adhesive, is interspersed with a hydrophilic nonwoven fabric 57, wherein the water absorbent sheet has a structure in which which the absorbent layer is divided into a primary absorbent layer 53 and a secondary absorbent layer 55 with a substrate layer formed by laminating two or more layers of a substrate exhibiting a breathability 56 adhered together with an adhesive 61, having the substrate layer a basic weight of 25 g / m2 to 250 g / m2, and in which the water absorbent sheet is obtained by bending the front face side of a water absorbent sheet precursor and adhering the substrate formed in two layers together with an adhesive in an amount of 0.1 to 50 g / m2, the water absorbent sheet precursor comprising an absorbent layer comprising a water absorbent resin and an ad hesivo, sandwiched between a substrate that exhibits breathability on one side of the anterior face and a hydrophilic nonwoven fabric on one side of the posterior face； wherein the substrate is made of at least one element selected from the group consisting of paper for sanitary use, porous films, synthetic fiber nonwoven fabric containing cellulose, synthetic fiber nonwoven fabric containing rayon and tissue non-woven synthetic fiber treated hydrophilicallyLámina absorbente de agua 23, que comprende una estructura en la que una capa absorbente, que comprende una resina absorbente de agua y un adhesivo, está intercalada con un tejido no tejido hidrófilo 57, en la que la lámina absorbente de agua presenta una estructura en la que la capa absorbente está fraccionada en una capa absorbente primaria 53 y una capa absorbente secundaria 55 con una capa de sustrato formada mediante la laminación de dos o más capas de un sustrato que presenta una transpirabilidad 56 adheridas entre sí con un adhesivo 61, presentando la capa de sustrato un gramaje básico de 25 g/m2 a 250 g/m2, y en la que
