Manufacturing apparatus (300) of a multilayer absorbent element (100) for organic fluids apt to be incorporated in a sanitary article, which apparatus comprises: - an embossing roller (310), bearing a plurality of first protruding elements (31) and configured to be engaged, in use, by a first layer of sheet material (11); - a pierced roller (320), bearing a plurality of second protruding elements (32) and a plurality of cavities (33), each suitable for receiving a first projecting element (31) of the embossing roller (310), and configured to be engaged, in use, at first only by said first layer of sheet material (11) and then jointly by the first layer of sheet material (11) and by a second layer of sheet material (12); - a unit of cohesion and drilling (330); wherein the configuration is such that, to the first layer of sheet material (11), which after being deformed by the embossing roll (310) and the perforated roller (320) continues to slide on the pierced roller (320), a second layer of sheet material (12) is superimposed, and together said first (11) and second layer (12) of sheet material are carried to the joining and piercing unit (330) in which, at the intermediate zones (14) of the first layer (11), it is provided to form a plurality of holes (15) passing through said first (11) and second layer (12) and to join them near or at said plurality of holes (15).