To provide an absorber product which is improved in air permeability by improving the efficiency of utilizing the area used to cover a segment relating to absorption in the entire area of the absorber product.

This water resistant sheet comprises a hydrophobic nonwoven fabric having water resistance of at least ≥150 mmH2O, a hydrophilic sheet having moisture diffusiveness and an SAP layer which is interposed between the hydrophobic nonwoven fabric and the hydrophilic sheet and consists of SAP particles having an average grain size below 500 μs. The hydrophobic nonwoven fabric is composed of hydrophobic synthetic fibers and is exemplified by a laminate of a span bonded nonwoven fabric and a melt blown nonwoven fabric. The hydrophilic sheet is exemplified by a cellulosic sheet-like nonwoven fabric. The SAP particles are formed of a highly water absorptive resin. The absorber product is formed by using such water resistant sheet.