Tissue, tissue processing method and device

The invention discloses tissue comprising two outer base paper layers and a coating layer arranged between the two base paper layers. The outer base paper layers comprise outer surface layers outside and inner surface layers inside. The outer surface layers comprise short fibers. The inner surface layers comprise long fibers. The density of the outer surface layers is larger than that of the inner surface layers. The coating layer comprises a discontinuous structure having gaps. Due to the increasingly loosening structures of the outer base paper layers from the outside to the inside, the coating layer has the discontinuous structure so that water absorption effect and reverse osmosis effect of tissue can be improved. The invention further provides a tissue processing method and device.