An absorbent sheet is capable of increasing the absorption capacity in a desired region of an applied wearing article, for example, a crotch portion of a disposable diaper. An absorbent polymer is provided inside a first space region where the periphery is partitioned between a first sheet and a second sheet, and in the first space region, a resistance portion is formed by bonding the first sheet and the second sheet, and the resistance portion is to increase the resistance to gravity movement of the absorbing polymer in the first space region.