A method and a machine for producing absorbent sanitary articles (10) comprising a central body (12) and pairs of front (6, 8) and rear (3, 4) side panels. The side panels are obtained from two continuous web materials (W1 and W2) on which a series of first transverse cuts (57, 57) are carried out, alternating with a series of second transverse cuts (58, 58), defining on each of said web materials (W1, W2) a first and a second succession of front and rear side panels (S1, S2) in which each of the front panels (6, 8) is preceded and followed by one of the rear panels (4, 3), and each of the rear panels (4, 3) is preceded and followed by one of the front panels (6, 8), and wherein the proximal edge (42, 32) of each of the rear panels (4, 3) is aligned with the distal edge (61, 81) of each of the front panels (6, 8) and the distal edge (41, 31) of each of the rear panels (4, 3) is aligned with the proximal edge (62, 82) of each of the front panels (6, 8).