The interaction of ultrashort laser pulses with matter is a topic of growing interest. In particular, recent developments on free-electron lasers have opened an unexplored field in which many interesting physical phenomena are to be expected. Since hydrodynamic descriptions of the interaction process need a microscopic "input," a quantum statistical theory of energy absorption by matter is required. We present a kinetic theory of collisional absorption in dense plasmas and analyze the electron-ion collision frequency in warm dense aluminum in dependence on laser frequency and temperature.