PROBLEM TO BE SOLVED: To provide a polyurethane gel having improved strength.SOLUTION: The polyurethane gel is obtained by gelling a mixture containing a hydrophilic polyurethane prepolymer and water, and is characterized in that the hydrophilic polyurethane prepolymer contains a polyisocyanate component and a polyol component, the polyol component has at least one of a polyoxyalkylene chain including an oxyethylene group, the oxyethylene group occupies a ratio of 50-95 wt.% of the whole molecular weight of the polyoxyalkylene chain, and the polyisocyanate component is contained in the hydrophilic polyurethane prepolymer at 15-25 wt.% relative to the total amount of the polyisocyanate component and the polyol component. The problem described above is solved by the polyurethane gel.