A liquid distribution unit disposed in a position between an absorbent member and a wearer's body. The liquid distribution unit includes a sheet, the sheet including a plurality of openings defined through material which is otherwise liquid impermeable, and a plurality of introductory tubes extending toward the absorbent member, and each one of the introductory tubes includes one first end and one second end. Each first end of the tubes is connected to the sheet so that a center of each of a plurality of openings of the sheet is coincident with a center of an opening of each first end. The introductory tubes are adjacent to one another through an empty space. An absorbent product having the distribution unit is provided.