The present invention is directed to a novel process for preparing an absorbent article, wherein the process comprises providing a first sheet layer (2); conforming said first layer on a first roll C2, whereby longitudinal corrugations are formed on the layer; conforming said corrugated layer (2) on a second roll C3, whereby a pattern of pockets (4, 4a) is obtained; providing a pre-metered amount of SAP particulate material (6); providing a second sheet layer (7) material and affixing it for sandwiching with the first sheet layer; and finishing the absorbent article.