A composite absorbent structure and method are disclosed including providing a first wicking layer having preferred liquid transport properties in a preferred contact with a second absorbent retention layer. The composite absorbent structure of the present invention provides preferred liquid transport and liquid retention properties. The composite absorbent structure has a first wicking layer in a preferred contact with the second retention layer by a novel intimate contact means effective to achieve a Contact Intimacy Ratio providing the preferred liquid transport and liquid retention functions when the first wicking layer and the second absorbent retention layer are combined together in accordance with the present invention. In one aspect, a bonding agent is used in the present invention in combination with the first wicking layer of wettable fibers and a second retention layer of a hydrogel-forming polymeric material, preferably superabsorbent, to form a composite absorbent structure having the preferred Contact Intimacy Ratio and providing the preferred liquid transport function and the preferred liquid retention function.