The nitrogen and phosphorus intumescent flame retardant was applied in polyurethane film.Vertical burning, smoke density, oxygen index, cone calorimeter were used for detecting polyurethane flame retardant. It was found that when the content of nitrogen and phosphorus intumescent flame retardant reached at 8%, flame retardant of polyurethane was the best, and intumescent flame retardant in the polyurethane was condensed phase flame retardant.