The polyurethane films were prepared to wrap the urea in order to achieve a desirable release rate by mixing isocyanate, polyols and wax. The effect of wax, urea and isocyanate on the structure and properties of the films was investigated by FTIR. The structural changes were monitored as the polyurethane films together with the wrapped urea were immersed into ammonia water for 28 days, which is used to model soil conditions. The FTIR results showed that the width and intensity of the NH-free band increased remarkably with time, and all kinds of carbonly bands shifted to high wavenumber and their intensity increased obviously. The results suggest that the structure of the polyurethane films was destroyed more heavily in soil than in water, and this explains the relatively fast release rate of urea in soil. It was observed that the increase in the chemical crosslinking density in the polyurethane films can effectively decrease the release rate of the urea nitrogen in soil.