An incontinence liner includes a liquid permeable skin contact side sheet, a liquid impermeable non-skin contact side sheet, and an absorptive body arranged between the skin contact side sheet and non-skin contact side sheet. The absorptive body includes a front region, a rear region, and an intermediate region between the front region and the rear region. The liner further has a pair of wings for fastening the liner to clothing, which are adjoining the intermediate region and are bent and superposed over the intermediate region when worn. The absorptive body includes a hygroscopic material. The basis weight of the hygroscopic material in the intermediate region is greater than the basis weight of the hygroscopic material in the front region and the basis weight of the hygroscopic material in the rear region.