An absorbent structure comprising a High Internal Phase Emulsion (HIPE) foam which is associated with a polyurethane foam, where the association occurs by entanglement, enrobing, direct contact, linking, connection, or mechanical connection. Association as used herein excludes the use of adhesives. The absorbent structure may be an absorbent core in an absorbent article comprising a topsheet, a backsheet, and the absorbent core.
