An absorbable core of a disposable absorption product, having an upper polyurethane foam layer which is liquid-permeable and a wrapping layer which is capable of absorbing liquid; the wrapping layer comprises an outer part and an inner part; the outer part is a first liquid-permeable sleeve body; the inner part is an accommodating cavity; a lower polyurethane foam layer and a particle layer are provided inside the accommodating cavity; the particle layer is distributed on an upper surface of the lower polyurethane foam layer and is formed by resin particles, organic acid particles and anhydrous bicarbonate particles mixed together. A disposable absorption product comprising said absorbable core is also provided. By integrating polyurethane polymer foam with superabsorbent polymer particles, organic acid particles and anhydrous bicarbonate particles, the absorbable core is good at absorbing and locking liquid, and provides soft and elastic supporting materials which provide great comfort to users.

An absorbable core of a disposable absorption product, having an upper polyurethane foam layer which is liquid-permeable and a wrapping layer which is capable of absorbing liquid; the wrapping layer comprises an outer part and an inner part; the outer part is a first liquid-permeable sleeve body; the inner part is an accommodating cavity; a lower polyurethane foam layer and a particle layer are provided inside the accommodating cavity; the particle layer is distributed on an upper surface of the lower polyurethane foam layer and is formed by resin particles, organic acid particles and anhydrous bicarbonate particles mixed together. A disposable absorption product comprising said absorbable core is also provided. By integrating polyurethane polymer foam with superabsorbent polymer particles, organic acid particles and anhydrous bicarbonate particles, the absorbable core is good at absorbing and locking liquid, and provides soft and elastic supporting materials which provide great comfort to users.