Application properties of ultra light weight silica aerogel toward polyurethane membranes were investigated. From the results of pre-milling process of the silica aerogel, the solvent for dispersion of the aerogel was determined for methyl ethyl ketone and its content in the solvent was determined by 30%. Using this aerogel dispersion, the polyurethane membranes were prepared according to the mixing amount of silica aerogel and various properties of the membranes were investigated. As results, the optimum mixing amount of silica aerogel inside polyurethane membranes was decided at 11%, because the improvement of light weight property, air permeability, and moisture vapor permeability were improved upto 11% of silica aerogel content, maintaining the water penetration resistance almost unchanged.