Abstract: It is provided smooth polyurethane particles for oil absorption under producing, treating, keeping and transporting. A polyurethane particle consists of a body of the polyurethane particle and hydrophilic fine silica powders existing on the body. The body is obtained by three-dimensionally polymerizing an isocyanate-terminated urethane prepolymer with trifunctional or more functional amines. The isocyanate-terminated urethane prepolymer is obtained by reacting polyisocyanates and polyols including a poly(tetramethylene ether)glycol. The polyurethane particles are obtained by spray-drying a mixed aqueous dispersion in which the hydrophilic fine silica powders and the polyurethane spheres are dispersed in a water.