The present invention relates to an improved material for liquid absorption, comprising an absorbent material in particle form with a very low average particle size, dispersed into a selected inert hydrophilic organic carrier which is solid at room temperature. An improved process for manufacturing said material is also provided. Such liquid absorbing material can be utilised in the absorbent cores of disposable absorbent articles, such as sanitary napkins, panty liners, interlabial devices, tampons, disposable diapers, incontinence pads, wound dressings, nursing pads, and the like.