An absorption structure for absorbing neutrons and a method for producing the absorption structure include placing a neutron-absorbing material between a first sheet and a second sheet. The sheets are joined together and a plurality of voids is formed between them for receiving the neutron-absorbing material. At least one of the sheets has struts or bulges forming the plurality of voids and creating a material bond with the second sheet. The introduction of the neutron-absorbing material into the voids with a virtually arbitrary concentration also makes it possible to adjust the absorption capacity of the absorption structure within wide limits.