In this study, polyurethane films were prepared using starch as the main polyol component, and the mechanical properties of these films were investigated. The starch content of the polyols was 30-50 wt%. To confirm the formation of a urethane linkage between the -OH of starch and -NCO of toluene 2,4-diisocyanate, Fourier transform infrared (FT-IR) spectroscopic analysis was performed. Differential scanning calorimetry (DSC) thermograms of the polyurethanes resulted in two endothermic peaks, which shifted to higher temperatures with increasing starch content and -NCO/-OH molar ratio. Due to the melting behavior of polyurethane, films could be prepared by hot pressing at an appropriate temperature. Polyurethane films were prepared with various polyol starch content and -NCO/-OH molar ratios. Tensile testing indicated that the breaking stress and elastic modulus increased significantly with starch content and -NCO/-OH molar ratio. In addition, bending tests indicated an increase in breaking stress and bending modulus with starch content and -NCO/-OH molar ratio and decreased breaking strain. The strain rate in both tensile and bending tests had a significant effect on the mechanical properties.