Polyurethane is widely used in many products, such as the manufacture of plastic foams, sponges, paints, coatings and fibers. Conventional polyurethane is mostly produced from polyols and diisocyanate. The ecological problems related to the environmental pollution by synthetic polymers like polyurethane are one of the major concerns of the present days, especially because they are difficult to degrade easily and the entire process is time consuming. Currently research is being undertaken on different aspects of polyurethane biodegradation, such as polyurethane degrading microorganisms, the mechanisms of degradation and on isolation and investigation of polyurethane degrading enzymes. This study focuses on the biodegradation of polyurethane by microorganisms isolated from cedar wood. Microbial degradation of polyurethane is thought to be mainly due to the hydrolysis of carbonyl bonds. Analyses were carried out by Infrared spectroscopy and Scanning electron microscopy.