The extraction of sodium dodecyl sulfate with methylene blue by polyurethane foam in the presence and absence of non-ionic surfactant additives was investigated using diffuse reflectance spectrophotometry method. The sorption-photometric method for determining sodium dodecyl sulfate in water of various types was developed. The linearity of calibration curve with the test sample volume being 25 cm 3 was kept within the range of 0.04–6.0 mg/dm 3 .