In an attempt to develop a desirable resin formulation for spilled oil absorption, segmented polyurethanes of various types and lengths of hard and soft segments have been synthesized and tested for X-ray diffraction, thermal, mechanical, and dynamic mechanical properties in addition to oil and water absorptions. Significant oil absorption was obtained with ether type polyol of high molecular weight, especially with short hard segments of long-chain diamines. (c) 2005 Wiley Periodicals, Inc.