An incontinence liner provided with a liquid permeable skin contacting side sheet, a liquid impermeable and moisture permeable non-skin contacting side sheet, and an absorbent body arranged between the skin contacting side sheet and non-skin contacting side sheet and including an absorbent material, the absorbent material including from 30 to 70 mass% of a super absorbing polymer, wherein the liner includes a main body including the absorbent body, the main body including a front region, a rear region, and an intermediate region between the front region and the rear region, and a pair of wings for fastening the liner to clothing, the wings being provided adjoining the intermediate region of the main body and being bent and superposed over the intermediate region when worn, wherein the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the intermediate region is larger than the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the front region and the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the rear region, wherein the main body includes a front compressed region provided between the intermediate region and the front region, so as to extend substantially along the width direction, the front compressed region being adapted to be positioned immediately in front of a urinating position of a wearer when worn, a pair of side compressed regions provided so as to respectively extend from the intermediate region to the front region and the rear region, and a rear compressed region provided at the rear region so as to extend substantially along the width direction, the absorbent body being continuous at the front compressed region, side compressed regions, and rear compressed region, wherein the liner is further provided with a liquid permeable cushion sheet arranged between the skin contacting side sheet and absorbent body, the skin contacting side sheet and cushion sheet have respective fiber orientations, and the skin contacting side sheet and cushion sheet are provided so that the fiber orientations are crosswise to each other; and characterised in that the skin contacting side sheet and cushion sheet are arranged so that the fiber orientation of the skin contacting side sheet extends in substantially the longitudinal direction of the liner and the fiber orientation of the cushion sheet extends in substantially the width direction of the liner. wherein the liner includes a main body including the absorbent body, the main body including a front region, a rear region, and an intermediate region between the front region and the rear region, and a pair of wings for fastening the liner to clothing, the wings being provided adjoining the intermediate region of the main body and being bent and superposed over the intermediate region when worn, wherein the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the intermediate region is larger than the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the front region and the basis weight of the super absorbing polymer included in the part of the absorbent body positioned at the rear region, wherein the main body includes a front compressed region provided between the intermediate region and the front region, so as to extend substantially along the width direction, the front compressed region being adapted to be positioned immediately in front of a urinating position of a wearer when worn, a pair of side compressed regions provided so as to respectively extend from the intermediate region to the front region and the rear region, and a rear compressed region provided at the rear region so as to extend substantially along the width direction, the absorbent body being continuous at the front compressed region, side compressed regions, and rear compressed region,