The invention relates to an absorbing structure with a sequence of layers,comprising atleast a first and a second outer layer and at least one liquid storage layerdisposedthere between, wherein the layers are disposed on top of one another and forma plystructure, wherein at least the liquid storage layer includes a cellulosematerial,preferably cellulose fibers, and a super absorbing polymer SAP, preferably SAPparticles and/or SAP fibers, wherein the liquid storage layer includes atleast less bindermaterial than the liquid storing layers of the absorbing structure, whichliquid storinglayers are adjacent to the liquid storage layer, preferably the liquid storagelayerincludes no binder material. The absorbing structure has particularly highflexibility inwet and in dry condition and is preferably usable in disposable articles. Amanufacturingmethod and a manufacturing device for the absorbing structure are alsodiscussed.