A series of polyurethane(PU)absorbent sponge are prepared through using water as the sole foaming agent.The influence of foaming agent dosage on the properties of PU absorbent sponge is studied.It is shown that the glass transition temperature of the soft segment of the sponge increases gradually with the increasing dosage of foaming agent.As the ratio of polyol to foaming agent is 100∶1.05-1.20,the prepared PU absorbent sponge has a uniform pore structure,without obvious defect and with a density of 55.6-62.4 kg·m-3.As the ratio is 100∶1.20,the prepared PU absorbent sponge has the maximum tensile strength and elongation at break,which are 351 kPa and 372%,respectively.PU absorbent sponge exhibits a good water-absorbing property and its equilibrium water absorbing rate exceeds 500%.