Abstract: A swelling tape is disclosed comprising a polyurethane film and a method for manufacturing the same. The swelling tape comprises: a base layer including a polyurethane film that is composed of a chain of monomers joined by urethane links as a result of a reaction between a liquid polyol and a crosslinker; and an adhesive layer formed on a first surface of the base layer in a direction horizontal to a lengthwise direction of the base layer. When made with the liquid polyol and the crosslinker, a resulting polyurethane film exhibits appearance and performance similar to polyurethane film prepared through extrusion. The resulting polyurethane film has a uniform thickness and the advantage of being produced at a low cost.