The invention provides an absorbable article and a method for manufacturing the same, which has strong felling of stereo perception, high shock-absorbing capacity, capable of minimizing area contacting with skin, and can maintain concavo convex embossing shape all the time. A surface sheet (3) is a multilayer sheet having two layer which comprises at least a non-woven favrics layer (3A) constituting skin contacting layer and a plastic film layer (3B) stacking on a non-skin contacting layer side of the non-woven favrics layer (3A), and the plastic film layer (3B) is formed by materials having the melting point lower than the non-woven favrics layer. Concavo convex shape embossing and a plurality of tapping treatments are implemented on a compounding sheet comprising the surface sheet (3) and a second non-woven favrics sheet (6) formed by materials having the melting point lower than the non-woven favrics layer (3A) which is bonding to the inner side fo the surface sheet (3), in a heating condition not less than the melting point of the plastic film layer (3B) and the non-woven favrics sheet (6), and less than the melting point of the non-woven favrics layer (3A).
