The invention relates to an apparatus for manufacturing (300) a multilayer absorbent element (100) for organic fluids suitable for incorporation into a sanitary article, which apparatus comprises: - an
embossing roller (310), carrying a plurality of first protruding elements (31) and configured to be engaged, during use, by a first layer (11) of
sheet material; - a perforated roller (320), carrying a plurality of second protruding elements (32) and a plurality of cavities (33), each suitable for receiving a first protruding element (31) of the
embossing roller (310), and configured to be engaged, during use, with the first only by said first layer (11) of
sheet material and then jointly by the first layer (11) of
sheet material and by a second layer (12) of sheet material; - a cohesion and drilling unit (330);the configuration being such that, on the first layer (11) of sheet material, which after being deformed by the
embossing roller (310) and the perforated roller (320) continues to slide on the perforated roller (320), a second layer (12) of sheet material is superimposed, and, together, said first (11) and second
layers (12) of sheet material are conveyed to the joining and drilling unit (330) in which, at the intermediate zones (14) of the first layer (11), it is provided to form a plurality of holes (15) passing through said first (11) and second
layers (12) and join them in proximity to or at the level of said plurality of holes (15).