A process for forming an absorbent sanitary article includes feeding a first web including first and second stretches each having front and rear end portions; feeding a second web for forming a first side panel of the article; feeding a third web for forming a second side panel of the article; cutting the second web into a succession of first and second pieces defining the first side panel of the article; cutting the third web in a succession of third and fourth pieces, defining the second side panel of the article; applying the first through fourth pieces to the first web; the first and second stretches being provided in the first web so each first stretch has the rear end portion upstream of the front end portion in a feed direction and each second stretch has the front end portion upstream of the rear end portion.