PROBLEM TO BE SOLVED: To provide a disposable diaper having a "flute structure" to be formed by a simpler structure in a simpler step when forming the flute structure by using cushion formation sheets, and also to provide a manufacturing method thereof.SOLUTION: A disposable diaper includes cushion formation sheets 20 different from an outer sheet 11 and an inner sheet 12. The cushion formation sheets include: stretchable member joint layers 21 to be joined with waist stretchable members 13 and cushion formation layers 22 positioned on skin contact surface sides of the stretchable member joint layers. The stretchable member joint layers are intermittently joined with the cushion formation layers. Consequently, the disposable diaper having a "flute structure" to be formed with a simpler structure in a simpler step and a manufacturing method thereof are provided.