The physical characteristics of polyurethane were examined by SEM, FT-IR tensile strength and mole % [NCO/OH]. Growing concerns in the environment-friendly architecture and public works have led to the development of solvent-free formulations that can be cured and foamed in air. Compared with general packing materials, this resin is much stronger in intensity and much longer in durability. Polyurethane foam resins were mainly composed of polyol, MDI, silicone surfactant, fillers, catalyst and blowing agent. The rigid foam of polyurethane in mechanical characteristics were due to chain extender and the increase of mole % [NCO/OH]. The change in the microstructure of polyurethane should be taken into account when considering the process of construction and durability through the polyurethane polymer resin in lots of industries.