A scanning laser acoustic microscope (SLAM) was used to measure the acoustic attenuation during water sorption in a film of crosslinked poly(2-hydroxyethyl methacrylate) [poly(HEMA)] hydrogel. The contribution of reflection, scattering, and absorption of acoustic waves to the measured attenuation is evaluated. The analysis of a model accounting only for the possible reflection of the acoustic waves at the swollen/unswollen boundaries indicates that the time dependence of the attenuation during water sorption cannot be explained simply by accounting for the presence of two additional interfaces. A predominant contribution of acoustic wave absorption during the glass transition, occurring at the two swollen/unswollen interfaces, is assumed. Also, microvoids cannot be excluded as contributors to craze growth in the glassy matrix at the penetrant/polymer interface.