The invention relates to an absorbent article (100) such as a diaper, an incontinence guard, a sanitary napkin or the like, whereby the article (100) exhibits a liquid permeable upper surface and comprises an absorbent structure (103), exhibiting a planar extension, wherein the absorbent structure (103) includes an acquisition layer (104) and at least one storage layer (106). The acquisition layer (104) comprises a plurality of fragments (110) of a liquid absorbing open-celled polyacrylate-based foam material, wherein each fragment (110) exhibits a planar extension having a transversal direction (III) and a longitudinal direction (IV), and a The invention relates to an absorbent article (100) such as a diaper, an incontinence guard, a sanitary napkin or the like, whereby the article (100) exhibits a liquid permeable upper surface and comprises an absorbent structure (103), exhibiting a planar extension, wherein the absorbent structure (103) includes an acquisition layer (104) and at least one storage layer (106). The acquisition layer (104) comprises a plurality of fragments (110) of a liquid absorbing open-celled polyacrylate-based foam material, wherein each fragment (110) exhibits a planar extension having a transversal direction (III) and a longitudinal direction (IV), and a thickness direction extending perpendicularly to the planar extension. The width in the transversal direction (III) on each fragment (110) in a dry condition does not exceed 10 millimetres, and the total area of the fragments in the planar extension is lower than the area of the absorbent structure in the planar extension.La présente invention concerne un article absorbant (100) tel quune couche, une protection contre lincontinence, une serviette hygiénique ou un élément semblable. Cet article (100) présente une surface supérieure perméable au liquide et comprend une structure absorbante (103) qui présente une extension plane, cette structure absorbante (103) comprenant une couche dacquisiti