PROBLEM TO BE SOLVED: To provide an absorbent article improved in rigidity of a side flap part by embossing without causing a defect such as a pinhole in a rear surface layer, and a method for manufacturing the same.SOLUTION: An absorbent article 1 includes: a body part M extending in the longitudinal direction and side flap parts SF projected outward in the width direction from the body part M. The body part M includes: a liquid permeable top sheet 2 a liquid impermeable back sheet 3 and an absorber disposed between the top sheet 2 and the back sheet 3. The side flap part SF includes: a side sheet 11 extending outward in the width direction from the outer end in the width direction of the top sheet 2 the back sheet 3: and an intermediate layer 12 disposed between the side sheet 11 and the back sheet 3. The side flap SF includes: the side sheet 11 the intermediate layer 12 and a plurality of embossing parts 20 pressed in the width direction by embossing the back sheet 3. The intermediate layer 12 includes fibers having a higher melting point than the back sheet 3.