Abstract: A highly flexible absorbent material useful in sanitary napkins, diapers and the like is obtained by preparing an absorbent board which includes integral reinforcing fibers, and partially shearing the board into a plurality of narrow strips without substantially cutting or breaking the reinforcing fibers. The resulting material is extremely flexible in the tranverse direction and maintains its integrity due to the presence of the reinforcing fibers which interconnect adjacent strips. The absorbent material is preferably composed of a mixture of peat moss and synthetic reinforcing fibers.