Abstract: A urinary absorbent and retention pouch for male incontinence is provided. The urinary absorbent and retention pouch includes an expandable pocket for containing male genitalia and absorbing and retaining urine discharge resulting from male incontinence. The pocket includes a flexible and elastic material for enabling the pocket to stretch. An elastic band defines an opening for providing access into the pocket and provides sufficient tension to sustain the pouch around the male genitalia. The pocket includes an absorbent interior layer for absorbing secreted urine and a liquid-impermeable exterior layer for retaining the urine in the pouch and preventing soiling. A removably attachable flap provides access to the male genitalia while the pouch is worn. A plurality of accordion pleats enables the pocket to expand its shape while in motion. A fastener enables the pocket to be suspended from a waistband for added support.