Abstract: A liquid-filled polyurethane elastomer gel is fabricated from water, organic glycol and a polyisocyanate prepolymer. The prepolymer is formed from organic diisocyanate and organic diol or triol having a molecular weight of 3,000 to 10,000 and containing at least 40 percent by weight ethylene oxide adducts. The prepolymer is mixed with 3 to 20 times its weight of aqueous reactant including 25 to 65 percent by weight water and 75 to 35 percent by weight organic polyol. The resulting stable gel contains aqueous solutions of emulsions dispersed therein as small droplets comprising 75 to 95 percent of the weight of the resulting article. The liquid-filled polyurethane elastomer gel can be cast into shapes or can be formed into globs of random shape.