Abstract: A polyurethane foam comprising a convolution of connected passages and a three dimensional vesicular, porous surface structure, substantially without an outer layer skin is described. An absorbent article is further described comprising a substrate and at least a single layer of the polyurethane foam. The process to produce the polyurethane foam comprises the steps of:(a) coating a substrate with a reaction mixture capable of reacting to form a polyurethane foam;(b) immersing the coated substrate into a liquid bath comprising water and a catalyst, for a time period sufficient to effect reaction of the reaction mixture; and(c) removing the coated substrate from the liquid bath.