The chemical reactions of the functional groups in polyurethane foams (PUF) have been studied by use of diffuse reflectance spectroscopy and infrared spectroscopy. It was found that the functional groups are highly reactive towards diazotization by sodium nitrite, azo coupling with 4-nitrophenyldiazonium tetrafluoroborate, oxidation by active chlorine, and condensation with formaldehyde, resulting in the formation of intensely colored products. Heterogeneous chemical reactions of PUF with these compounds in aqueous solution proceed rapidly at room temperature and at low solute concentrations. PUF do not undergo degradation as a result of chemical interactions. The linear response of the Kubelka-Munk function to analyte concentration makes it possible to recommend PUF as solid chromogenic reagents for the determination of nitrite, nitrate, and 1- and 2-naphthols.