The invention relates to a process for manufacturing an absorbent sheet comprising at least two plies of cellulose wadding, consisting in combining said plies under pressure by passing between two steel cylindrical components, the first being smooth on the outside and the second being equipped with raised components on the outside and the hardness of the first cylindrical component being lower than that of the second cylindrical component. According to the invention, the first cylindrical component has a treated hardened surface layer and a deformable underlayer; the second cylindrical component has a hardened outer surface, and the sheet, when it passes between the two cylindrical components is compressed at a specific pressure between 40 and 250 N/mm2. Another subject of the invention is an assembly of steel cylindrical components intended for the manufacture of multiply absorbent sheets.