An absorbent and process for the neutralization and absorption of acidic and alkaline liquid spills comprising a mixture of superabsorbent polymer, a styrene-butadiene-styrene block copolymer, sodium bicarbonate, and optionally a chlorine neutralizer. The absorbent preferably also contains a chlorine neutralizer for the neutralization of any chlorine vapors and a pH indicator to indicate that the spill has been neutralized and is safe for handling and disposal.