Abstract: The present invention relates to composite materials and to wiping items having enhanced absorbing properties. It more specifically deals with absorbing composite materials consisting of a super-absorbing product placed between two or several cellulose wadding webs. The invention also relates to a method and to a device for preparing these wiping products or items, as well as to their uses, notably for the industrial wiping of various liquids (water, oil, fats, biological fluids, mixtures, etc.