The field of drug delivery is a very hot research area as it affects the life of millions of patients every year. Although pharmaceutical agents can be administrated in different ways, the effectiveness of certain drug delivery system (DDS) is directly related to the method of their administration. Polyurethanes are one of the most important classes of polymers, that play an essential role in the development of many different biomedical devices due to their exceptional compatibility, mechanical properties and flexibility. Polyurethanes are formed by the reaction reviewed of isocyanates and diols to produce urethane-bonded polymers (-NH-COO-) in their main chain, which is similar to the peptide bonds in the structure of proteins. Because of this similarity, they have also been used as part of the human body, such as dialysis membranes, intra-aortic balloons, heart valves, temporary scaffolds and breast implants. There are many types of polyurethane structural blocks available that allow the chemical and physical properties of polyurethane to be tailored to their intended applications, especially in the medical and pharmaceutical fields. In this paper, the synthesis and properties of polyurethane, structure, thermal stability, hardness, solvent resistance, drug delivery, mechanical properties as well as biodegradability and biocompatibility with special emphasis on the application of the polymer in controlled release of drugs and delivery to the target tissue were.