a hydrophilic , flexible , open cell polyurethane - poly interpolymer foam is obtained from the process which comprises reacting under interpolymer and foam - forming conditions a substantially linear isocyanate - capped polyether polyol prepolymer having an average reactive functionality of less that about 2 . 0 with a poly and a foam - forming amount of water in the presence of a cell formation - regulating amount of surface active agent . the foams exhibit unexpectedly higher levels of absorptivity for aqueous fluids compared to those of known crosslinked foams . the foams herein are especially useful for the manufacture of a variety of dental and biomedical products including surgical bandages and dressings , laparotomy sponges , medicament carriers , and the like , where the capability for absorbing body fluids is an important performance criterion .