An absorbent core for an absorbent article, the absorbent core comprising at least two layers, each layer having a width w and a length l along a first plane and a thickness t extending perpendicular thereto, wherein the layers are arranged in facing relationship along the first plane, and wherein the layers comprise a polymeric foam having an open cell and interconnected porous structure. The first and second layers comprise an anisotropic cell structure having an axis of anisotropy extending substantially parallel to a longest length of a plurality of substantially neighbouring cells. The axis of anisotropy of the second layer extends substantially perpendicular to said thickness t and parallel to said first plane and the axis of anisotropy of the first layer is substantially perpendicular to the axis of anisotropy of the second layer.