An absorbent structure for absorbent articles such as diapers, incontinence protectors, sanitary napkins, panty liners and like articles, the absorbent structure comprising at least 40 percent by weight superabsorbent material, based on the total weight of the absorbent structure in a dry state in the region or regions in which the superabsorbent is distributed, wherein the superabsorbent material is only partially neutralized. Absorbent articles that include the absorbent structure.