Potato-based polyurethane foams(PUFs)  were prepared from the liquefied potato waste-based polyols. Potato wastes liquefied in the presence of polyethylene glycol/glycerin-dominant liquefaction reagent by using sulphuric acid as catalyst in a microwave oven system under stirring. The liquefied potato waste-based polyols were characterized for the preparation of polyurethane foams. The potato-based polyol which was obtained from 9% sulfuric acid catalyst within 30 min liquefaction reaction period was chosen for the preparation of PU foams. Biodegradation and water absorption properties of PU foams were  measured and contrasted with syntetic petroleum-based commercial foams. Prepared PU foam was cut into small pieces of equal volume (10 mm x 10 mm x 10 mm) before biodegradation and water intake test. Biodegrability of PU foam-based on liquefied potato wastes-contained foams was determined according to service biodegradation test for three months. The mean amount of water absorption of  potato wastes-based PU foams was measured within 1, 2, 4, 8, 12, 24 and 48 hour. The weight losses (resulted from a 3-month service biodegradation test) of the liquefied potato wastes-based foams along with commercial synthetic PU-type rigid foams had been found 17.84% and 0,107%  respectively. The mean amount water intake at potato wastes-based PU foams were as to 137%, 156%, 226%, 249%, 393%, 608%, 1,030% within 1, 2, 4, 8, 12, 24, and 48 hour respectively. These measurements were as to 35%, 42%, 52%, 65%, 76%, 84%, and 89% within 1, 2, 4, 8, 12, 24, 48 hour at  syntetic foams. Biodegradation and water absorption properties were found to be higher than those of petroleum-based PU foams dependently biomass content.