A liquid absorbent open-cell polymeric foam material having properties which makes it suitable for use as an absorbent structure in absorbent articles such as diapers, pant diapers, sanitary napkins, incontinence guards, wound dressings, bed protections etc., at which the foam material has an absorption rate at wetting of at least 0.4 ml/s for a round sample having the diameter 50 mm, a liquid distribution capacity at an inclination of 30° of at least 15 g/g and a liquid storage capacity of at least 9% measured through CRC (centrifuge retention capacity), at which the test liquid in all cases is synthetic urine. There is further referred to an absorbent structure containing the foam material.