Abstract: Disclosed is a process for preparing an absorbent foam. The process generally comprises forming a solution of a polymer in a solvent, freezing the solution at a relatively slow cooling rate to a temperature below the freezing point of the solvent, removing the solvent from the frozen solution, and recovering the polymer to form a water-swellable, water-insoluble polymeric foam. The process has been found to enable one to prepare an absorbent foam that exhibits desirable softness and flexibility properties yet is highly absorbent. Such an absorbent foam may be used in a disposable absorbent product intended for the absorption of fluids such as body fluids.