Multi-layer sheet of absorbent paper and its manufacturing method

An absorbent multi-layer sheet comprising at least two layers with each layer including at least one embossed absorbent ply having a specific surface weight of between 10 to 40 g/m.sup.2 per ply, an external surface of each of a first layer and a second layer of said at least two layers each forming an outer side of the multi-layer sheet, and an inner surface;

• wherein the inner surface of the first layer comprises first protrusions and second protrusions and an inner surface of the second layer comprises third protrusions nested between the first protrusions of the first layer, the first layer and the second layer being joined to each other by at least some protrusion tips of the first layer being adhesively bonded to the second layer between two protrusions of the second layer, said second protrusions of the first layer having a height less than a height of the first protrusions and said second protrusions having tips which are free of adhesive.