PROBLEM TO BE SOLVED: To provide an absorbent article which can easily absorb urine while improving diffusivity and liquid permeability by quickly getting wet and spreading when receiving liquid by urination or the like, and improving the touchability of the surface of the absorbent article. To do. An absorbent article of the present invention has a liquid-permeable top sheet, a liquid-impermeable back sheet, and an absorbent body arranged between the top sheet and the back sheet, and has a top sheet. A perforated film with multiple funnel-shaped perforations is placed between the and the absorber, and the absorber is composed of a highly absorbent polymer and a cellulose acetate tow carrying a fluff obtained by defibrating eucalyptus pulp. ing. [Selection diagram] Fig. 2【課題】排尿などにより受液した際、素早く濡れ広がることで、拡散性や液透過性が改善され、吸収性物品表面の肌触り性も向上させ、かつ、尿を吸収しやすい吸収性物品を提供する。【解決手段】本発明の吸収性物品は、液透過性のトップシートと、液不透過性のバックシートと、トップシート及びバックシートの間に配置される吸収体と、を有し、トップシートと吸収体との間に複数の漏斗状の開孔を有する開孔フィルムが配置され、吸収体は、高吸収性ポリマーと、ユーカリパルプを解繊したフラッフが担持されたセルロースアセテートトウから構成されている。【選択図】図2