This creation is a kind of sterilization and deodorization structure of related absorbent commodity of what, the absorbent commodity includes an absorbent commodity ontology and at least one layer of sterilization and deodorization layer, the sterilization and deodorization layer is arranged in the outer surface of system's at least what absorbent commodity ontology, the coating which is formed by nanometer zinc or nanometer silicon; Accordingly, in order to enable absorbent commodity have the effect of sterilizing, deodorization.本創作係有關於一種吸收性物品之滅菌除臭結構,該吸收性物品包括一吸收性物品本體及至少一層滅菌除臭層,係至少於該吸收性物品本體的外表面設置該滅菌除臭層,該滅菌除臭層係由奈米鋅或奈米矽所形成之覆層;據此,俾令吸收性物品具有滅菌、除臭的效果。