A support layer, e.g. a spun-bonded layer of continuous filament yarn, is first consolidated by calendering (5). A layer of super-absorbent material, e.g. wood pulp fiber, is then applied (6) and attached by needle punching with water jets (7). The composite non-woven is then dried (8) and optionally calendered (15, 16) again. After the absorbent layer has been deposited, a cover layer can be applied consisting of a calendered spun bonded or carded staple fiber non-woven.