Absorbent articles are described comprising a first absorbent layer comprising a polymeric foam. In one embodiment, the polyurethane foam comprises the reaction product of a polymeric polyisocyanate component having an equivalent weight of no greater than 250 g/equivalent； and a polyol component. The polyol component comprises one or more polyether polyols such that the polyol component comprises an average equivalent weight ranging from 500 to 2000 g/equivalent； an ethylene oxide content ranging from 15-30 wt.-%； a secondary hydroxyl content of at least 55 wt.-% and less than 80 wt.-% of the total hydroxyl content of the polyol component； and less than 5 wt-% water. Also described are various composites comprising the polyurethane foam described herein in combination with another substrate such as a second absorbent layer, a fluid impervious backsheet, and/or a fluid pervious topsheet.
