The invention relates to a cellular substance, the method of preparation and uses thereof, in particular as an absorbent substance, and in particular for the manufacture of sponges and other products for household use. The cellular substance of the invention comprises a mixture of fibers of a hydrophilic polymer, and at least one elastomer, and has a cellular structure formed by cells whose size is between 0.2 mum and 10 mm, at least 1% of the cells, by volume as compared to the total cell volume, having a size of between 0.2 mum and 10 mum. The invention has application, particularly, in the area of absorbent products.