The present invention is directed to a two-ply absorbent liner for use in a sterilization process and, more particularly, to an absorbent liner having a foam layer and a paper layer for cushioning sterilization trays and surgical instruments in a sterilization pack and providing advantageous moisture absorption functionality during and after completion of a sterilization process. The absorbent liner functions advantageously with steam or ethylene oxide gas as the sterilization agent. The absorbent liner is fabricated from a foam material, preferably a hydrophilic polymeric foam material, e.g., a hydrophilic polyurethane foam flame laminated to paper, preferably medical grade paper. The disclosed liner may be advantageously utilized in sterilizing surgical instruments and in conjunction with sterilizing trays such that potential residual moisture is eliminated from the surface of the instruments or trays and metal surfaces are cushioned.