Polyurethane (PU) films and foams were prepared from bean-curd refuse (BCR) and diphenylmethane diisocyanate (MDI), from the viewpoint of recycling of bio-based resources and developing of environmentally-friendly polymers. Powdered BCR was used as a part of polyol. Although BCR-PU is obtained by a solid-liquid reaction between BCR and MDI, FT-IR measurements show a shift of the C=O stretching band with BCR content, which indicates the formation of the urethane bond between BCR and MDI. Stress at break (σ_b) and Young's modulus ( E ) of BCR-PU's increased with increasing reaction time and BCR content of polyol (BCR/Polyol). σ_b, and E decreased with increasing particle size of BCR. These facts indicate that cross-link density increases with increasing the amount of BCR powder and that BCR powders act as hard segments in PU. On the other hand, stress at 10% strain (σ₁₀) of PU foam decreased with increasing BCR content. It was found that σ₁₀ depends on the apparent density of PU foams more than on BCR content in total polyol.