The invention relates to an absorbent article, such as a diaper, an incontinence guard, a sanitary napkin or the like, including a liquid-permeable upper surface and an absorbent structure exhibiting a planar extension. The absorbent structure includes an acquisition layer and at least one storage layer. The acquisition layer has a plurality of fragments of a liquid-absorbing, open-celled, polyacrylate-based foam material, and each fragment exhibits a planar extension having a transversal direction, a longitudinal direction, and a thickness direction extending perpendicularly to the planar extension. The width in the transversal direction of each fragment in a dry condition does not exceed 10 millimeters, and the total area of the fragments in the planar extension is lower than the area of the absorbent structure in the planar extension.