In this study, hydrophilic polyurethane (PU) was synthesized by one shot process to get good non-swelling effect and to keep high breathability using reactive silicone oil of mono terminal and bi-terminal types. We also blended non reactive silicone oil with pure hydrophilic PU to compare non-swelling effect and breathability with hydrophilic PU synthesized by the two types of reactive silicone oils. The hydrophilic films were analyzed by nuclear magnetic resonance (NMR) spectroscopy, scanning electron microscope (SEM), Fourier transform infrared (FT-IR) spectroscopy, X-ray photo electron (XPS) spectroscopy, energy dispersive spectrometry (EDS), breathability, waterproofness, tensile strength, contact angle and swelling effect. The results showed that the film made by hydrophilic PU which was synthesized with mono terminal type silicone oil provided good non-swelling effect and acceptable moisture permeability due to the modified surface properties.