The present invention provides: an absorbent structure and an absorbent article, which are excellent in both liquid diffusion ability and liquid storage ability, and which are excellent in the dry feeling and the amount of wet back of the aqueous liquid, and which can realize the thinning and lightening more and a water-absorbent resin fitly usable for the above absorbent structure and absorbent article. The absorbent structure, according to the present invention, comprises a liquid-diffusing member and a water-absorbent resin, with the absorbent structure being characterized in that when the capillary absorption index of the liquid-diffusing member at a height of 40 cm is referred to as A (A≧0.10), the capillary absorption index B of the water-absorbent resin at a height of 40 cm satisfies the following equation: B/A≧0.7 (equation 1).
