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A polyurethane (PUR and PU) is any polymer composed of a chain of organic units joined by carbamate (urethane) links. Polyurethane polymers are formed through step-growth polymerization, by reacting a monomer (with at least two isocyanate functional groups) with another monomer (with at least two hydroxyl or alcohol groups) in the presence of a catalyst.
Polyurethanes are applied to the manufacture of flexible, high-resilience foam seating; rigid foam insulation panels; microcellular foam seals and gaskets; durable elastomeric wheels and tires; automotive suspension bushings; electrical potting compounds; high performance adhesives; surface coatings and surface sealants; synthetic fibers (e.g. Spandex); carpet underlay; and hard-plastic parts (i.e. for electronic instruments). Moreover, polyurethane products often are inaccurately called “urethanes”, but must not be confused with urethane proper (ethyl carbamate), because polyurethanes neither contain nor are produced from ethyl carbamate.

From: en.wikipedia.or...