Adopt one step and two step to synthesize polyester polyols PAEB-R and PAEB-A of molecular weight(3000) with adipic acid(AA)、1,4-butanediol(BDO) and ethylene glycol(EG).then add to 4,4-diphenylmethane diisocyanate、1,4-butanediol(BDO) and ethylene glycol(EG) synthesis polyurethane whose viscosity is 20000 mPa.s and solid content is 30 percent.FTIR and HNMR shows that the synthesis of polyurethane exists with secondary reaction,to generate branched-chain structure in the polyurethane structure.PAEB-A and 4,4'-diphenylmethane diisocyanate reacts higher than PAEB-R and MDI.So,-NCO group of dissociation in PU-PAEB-A is less than PU-PAEB-R.