An apparatus for making a multilayer absorbent element apt to be incorporated in a sanitary article is provided. The apparatus has an embossing roller bearing a plurality of protruding elements, a pierced roller bearing a plurality of protruding elements and cavities, and a unit of cohesion and drilling. The configuration of the apparatus is such that, after a first layer of sheet material is deformed by the embossing roll and the perforated roller continues to slide on the pierced roller, a second layer of sheet material is superimposed. The first and second layer of sheet material are then carried to the joining and piercing unit in which, at the intermediate zones of the first layer, it forms a plurality of holes passing through the first and second layer and joins them near or at the plurality of holes.