A device (20) suitable for transforming a continuous and controlled flow (320) of absorbent material in granules (310) into an intermittent flow (250) for providing to receiving means (50, 60) movable along a direction X, comprising a feed manifold (210), an outlet nozzle (500) and a main body (200), placed between said feed manifold (210) and said outlet nozzle (500), configured to cause said absorbent material in granules (310) to flow along a direction (Y'-Y') coinciding with the respective axes of symmetry of said feed manifold (210), said outlet nozzle (500) and said main body (200); wherein within said main body (200) a movable element (240) is housed, capable of moving alternately between a first and a second working position, in such a way that when said movable element (240) is located in the first working position, it forms a first accumulation chamber (230) of the absorbent material in granules (310) fed in a continuous manner (320), and a first discharge duct (233) of said material (310), and when said movable element is in the second working position, it forms a second accumulation chamber (251) and a second discharge duct (253).