P.U Resins are the copolymers included with polyol as well as isocyanate components. The resins are offered with high elasticity and excellent adhesion to different substrates. The said resins are used in different applications such as fibers, films, coatings, and metal treatment. Polyurethane resins have excellent adhesion to substrates. Other benefits are high film elasticity and good balance of elongation as well as hardness. Resistance to water and chemical is the main attribute of the provided resins. They have toughness, due to which are used to make the coatings for wood, floor and plastics. Also, these are used as the sealers of high-quality.