Abstract: A method and composition for preparation of a high-elasticity polyurethane glove material and glove. The method for practicing the invention generally includes the steps of preparing an ultra-high molecular weight polyol, preparing a high-elasticity polyurethane glove material, and preparing a glove by dipping and forming. A high molecular weight polyether polyol is used in conjunction with polyurethane to increase resilience to a degree comparable with rubber material. Conventional polyurethane materials lack flexibility and do not allow for significant elongation or rebound. The material of the present disclosure may be used for medical applications and modifies polyurethane material to achieve properties similar to rubber materials. The polyurethane material resulting from the method according to the present disclosure has excellent biocompatibility and may be widely used in the medical field.