Abstract: The present invention relates to gel compositions comprising a polyurethane elastomer. The polyurethane elastomer is formed from the reaction of a polyol, a polyisocyanate, and optionally a polyurethane reaction catalyst, optionally in the presence of a topically acceptable carrier fluid. In some embodiments, the gel composition comprises a personal active ingredient or a healthcare active ingredient, which may be incorporated into the gel composition via a pre-load method or a post-load method. Also provided herein are gel pastes and topical formulations comprising the polyurethane elastomers, and methods of making the same.