PROBLEM TO BE SOLVED: To let absorber exhibit better capacity than before.SOLUTION: A method of manufacturing an absorber is performed, the method including: a lamination process of laminating a first fiber sheet 10 constituting a first fiber layer 10A and a second fiber sheet 11 constituting a second fiber layer 11A while sandwiching granular polymer absorbing material 12 and an entangling promotion process of promoting an entanglement between a fiber 10a and a fiber 11a adjacent to the polymer absorbing material 12 by entangling the fiber 10a of the first fiber layer 10A and the fiber 11a of the second fiber layer 11A by a local external force after the lamination process.