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The wielder gains 25% of its maximum HP when hit by a Water-type attack and negates the attack. Redirection effects (such as Storm Drain) take effect before Water Absorb activates. Water Absorb activates through Substitute but not Protect.
Many good Pokemon get Water Absorb, so competitively it has a lot of uses. Since Water is such a prevalent attacking type this generation, due to the presence of Drizzle, being able to take Water attacks becomes all the more important. Vaporeon, Jellicent, and Poliwrath are all great Pokemon to stop rain teams based on Water-types because of this ability, and thus having a Pokemon with Water Absorb can be a great asset.
Found in Dream World