The present invention relates to an absorbent suitable for use in a thin sanitary material/absorbent article having a high absorbent content and not prone to gel blocking, the absorbent having excellent liquid diffusibility (e.g. SFC) and minimal decrease in absorption ratio under pressure (e.g., AAP or PUP) even when a liquid permeation enhancer is added, and to a method for manufacturing the high-performance absorbent stably during actual production. The method is a method for manufacturing a polyacrylic acid (salt)-based absorbent, having a surface-crosslinking agent addition step for adding a solution of a surface-crosslinking agent, and a liquid permeation enhancer addition step for adding a liquid permeation enhancer, the liquid permeation enhancer addition step being performed after and/or at the same time as the surface-crosslinking agent addition step, the method characterized in that a surface crosslinking step for performing heat treatment in an atmosphere having a dew point of 45° C. to 100° C. is performed after or at the same time as the surface-crosslinking agent addition step.