Abstract: Polyurethane (PU) becomes one of the bio-based polymers and produced by pre-polymerization method. In this study, polyurethane (PU) was synthesised using aromatic isocyanate (4,4’-diphenylmethane diisocyanate) as a hard segment and palm kernel-based monoester polyol (PKO-p) as a soft segment by using prepolymerization method with polyethylene glycol (PEG) 400 as a chain extender. Urea added into polyurethane in order to show the characteristic of polyurethane urea. Polyurethane – urea films with various concentration were studied and showing different tensile properties with polyurethane film. The tensile strains of PU – Urea films decreased owing to the addition of urea. The carbonyl peak (C=O) were detected using FTIR in polyurethane and polyurethane – urea around 1727 cm-1 and 1725 cm-1, respectively. Meanwhile, thermal properties of the PU – urea films were determined using thermogravimetry (TGA) method and indicated satisfactory result