An absorbent sheet 10 including a fibrous material 11 and superabsorbent polymer particles 12. The superabsorbent polymer particles 12 are held by the fibrous material 11 and distributed in the thickness direction of the absorbent sheet 10. The superabsorbent polymer particles 12 are not substantially exposed on the surface of the absorbent sheet 10. The absorbent sheet 10 contains, around at least part of the superabsorbent polymer particles 12, voids 13 having size sufficient to accommodate a swell of the polymer particles 12 due to liquid absorption. The superabsorbent polymer particles 12 preferably have a particle size distribution in which 40% by weight or more of the particles have a particle size of 250 µm or greater.
