Water, a bowl, cotton balls, a piece of cloth, sponge, tissue paper, a plastic ball, a iron pin or a small piece of rod, a coin. Take water in a bowl. Place the above said objects one by one into the water. Let the children observe what happens. Explain them the cotton absorbs water.Whereas a plastic ball does not absorb water. Give the object to the children, and ask them which will absorb water and which will not. Ask the children to tell some more objects that will and will not absorb water.