A skin-friendly absorbent structure providing oxygen, comprising a absorbing layer and skin-friendly and oxygen-providing urits, the skin-friendly and oxygen-providing unit being evenly dispersed in partial or entire scope of the absorbing layer wherein the skin-friendly and oxygen-providing unit comprises oxygen providing units and pH regulating units； and the pH of the skin-friendly absorbent structure is between 4 and 7 after absorbing liquids.
