From the viewpoint of recycling of bio-based resources and environmentally friendly polymers, polyurethane (PU) films and foams were prepared from diphenylmethane diisocyanate (MDI) and polyethylene glycol (PEG) with bean-curd refuse (BCR) as a polyol. Thermal and viscoelastic properties were measured by differential scanning calorimetry (DSC), thermogravimetry (TG-DTA) and dynamic mechanical analysis (DMA). Glass transition temperature ( T _g) and dynamic modulus ( E ′) of BCR-PUs increased with increasing reaction time and BCR content in polyol (BCR/Polyol). Tg and E ′ decreased with increasing particle size of BCR. Three dispersion peaks of α, β and γ were observed in the region from the high to low temperature in the loss modulus ( E ″) curve. β dispersion was observed at -30 to -20°C in BCR-PU systems solely, in contrast to that in PEG-MDI PU. Degradation temperature ( T _g) of BCR-PUs decreased with increasing BCR content in polyol. CO₁ and CO are major components of the decomposed gases.