Absorbing articles comprises water absorbing resin including a water-soluble unsaturated monomer, having a dissociable group, as a main component in a repeating unit of a main chain and an internal cross-linked structure, in which a cross-linked structure index represented by the formula [Cross-linked structure index=(Equilibrium swelling capacity with respect to 0.9% by weight of brine)1/3/(Weight average molecular weight after hydrolysis treatment)×1,000,000] is 14 or more, a weight average molecular weight after hydrolysis treatment is 220,000 or less, and a molecular weight distribution after hydrolysis treatment is 3.40 or less, and a method for producing the same.