Water-absorbing polyurethane foams were prepared from liquefied starch polyols and diphenylmathane diisocyanate (MDI) by using a cell-opening foaming surfactant. The Liquefied starch polyols were obtained by the liquefactions of starch in the presence of polyethylene glycol-dominant reaction reagents by using sulfuric acid as a catalyst under either a refluxing condition or a reduced-pressure condition. The influences of the liquefaction conditions on the properties of the liquefied starch polyols were investigated, taking into account the requirements for preparing appropriate polyurethane foam. Feasible formulations for the preparation of the water-absorbing foams were proposed and the propel-ties of the foams obtained were investigated.