A polyurethane gel composition is provided that contains A and B described below. Here, A is either a polyurethane obtained by a reaction between (a) a hydrogenated polybutadiene having an isocyanate group at the terminal and (b) a glycol represented by HO-R3-OH (in the expression, R3 represents a linear or branched C2-C6 alkylene group optionally having an ether bond), or, A is a polyurethane obtained by a reaction between (c) a hydrogenated polybutadiene having a hydroxyl group at the terminal, (d) a diisocyanate compound, and (b) a glycol represented by HO-R3-OH (in the expression, R3 represents a linear or branched C2-C6 alkylene group optionally having an ether bond), and B is an oil solution. A membrane of an oil soluble gel obtained from said polyurethane gel composition has extremely excellent transparency, high gloss, elasticity and resilience, so this polyurethane gel composition is particularly useful as a raw material of a cosmetic.本發明提供一種聚氨酯凝膠組合物，包含A與B，其中A是以（a）末端具有異氰酸基的氫化聚丁二烯與（b）HO－R3－OH（式中，R3表示可具有醚鍵的直鏈或分歧的C2～C6亞烷基）所表示的二元醇反應所獲得的聚氨酯，或A是以（c）末端具有羥基的氫化聚丁二烯、（d）二異氰酸酯化合物與（b）HO－R3－OH（式中，R3表示可具有醚鍵的直鏈或分歧的C2～C6亞烷基）所表示的二元醇反應所獲得的聚氨酯，B是油劑。 藉由該聚氨酯凝膠組合物獲得的油溶性凝膠膜，即使在透明性、光澤亮度、彈力性及復原力的任一點都極為優越，所以本發明的聚氨酯凝膠組合物做為化妝材料的原料特別有用。
