Abstract: Improvement in absorbing center for disposable diapers, process and machine for its manufacturing, of the type made by cellulose flakes (11) adequately compacted forming a coverlet that, in its turn, presents an upper and a lower part with one or more capping (4-6) or still, with no capping, but, independently from such aspects, such center presents a plurality of absorbing gel grains (16) concentrated in distinct points (30) strategically distributed throughout the flake coverlet (11), where each point keeps a certain distance from the adjacent points, just as each point concentrates a certain number of grains, such number disposed in the medium part of the thickness (E) of the cellulose flake layer (11), where each absorbing gel point (16) is compacted at least on the upper side of the center (2), forming a cavity (31), being yet another characteristic of the present improvement the fact that such capping (4), upper and lower, presents the internal surfaces with a thing layer of absorbing gel grains (16), w