The inner liner is made from a soft, non-woven material composed of polypropylene and polyethylene. It supports rapid absorption by quickly drawing fluid into the absorbent core. The absorbent layer consists of a blend of cellulose fibres and Super Absorbent Material (SAM). SAM is a polyacrylate crystal that absorbs liquid and converts it into a gel, effectively locking moisture away to help prevent leakage.

The cellulose fibres are bleached using a modern process that produces minimal by-products. This essential step removes impurities and enhances fibre absorbency.

For Real-Fit Underwear, the outer cover features a Kimberly-Clark patented elastic film laminate that provides improved fit and comfort. The absorbent outer cover has a soft, cloth-like feel and is made from polyethylene film and polypropylene. Products are ultrasonically bonded along the edges, with internal layers securely held together using adhesive.

Depend Shields, Guards for Men, Undergarments, Real-Fit Underwear, and Briefs also incorporate synthetic elastic in the side cuffs for a secure and comfortable fit. Depend Undergarments additionally feature synthetic elastic belts with buttons that fasten into buttonholes at the front and back of the product, allowing for easy adjustment and secure positioning.