Abstract: Inactivated polyurethane and a method for preparing it are disclosed. The polyurethane is inactivated by being coated with a layer of a polymer which contains e.g. hydroxyl groups. These hydroxyl groups react with free isocyanate molecules in the polyurethane material and a chemical bonding occurs which prevents noxious isocyanate molecules from coming into contact with the ambient atmosphere. The inactivated polyurethane will thereby be useful in products where it comes into direct contact with the skin or the mucous membranes.