An absorbent element for the absorption of body fluids in sanitary articles comprises a first layer of sheet material presenting an array of hollowed formations (16) with respective mouth parts, as well as masses (18) of superabsorbent material that is able to expand as a result of the absorption of body fluid, which are set in the aforesaid hollowed formations (16). A second layer of sheet material (12) is applied on the first layer of sheet material (10) so as to cover the mouth parts of the hollowed formations (16). At least one of the layers of sheet material (10, 12) is permeable to body fluids to enable the body fluids themselves to penetrate into the hollowed formations and be absorbed by the masses of superabsorbent material (18) that expand in the hollowed formations (16), creating a first level of absorption of body fluids. The second layer of sheet material (12) is compliant in an area corresponding to the mouth parts of the hollowed formations (16) and enables further expansion of said masses of superabsorbent material (18) beyond said hollowed formations (16) so as to create a second level of absorption of body fluids. The first layer (10) and the second layer (12) of sheet material are connected to one another by adhesive formations (14c) that leave the mouth parts of the hollowed formations (16) at least partially free.