Polyurethane composition and sheet

The problem to be solved by the present invention is to provide a polyurethane composition that gives sheets which are excellent in terms of conformability to rugged portions, adhesion to substrates, sheet retentivity, and nonfouling property. The present invention provides a polyurethane composition characterized by comprising (A) a hydroxylated polyurethane obtained using, as starting materials, (a) polyols comprising (a-1) a bifunctional polyol and (a-2) a compound having three hydroxy groups in an equivalent ratio, (a-1)/(a-2), of 0.7-100, (B) a crosslinking agent, and (C) an organic solvent. The present invention further provides a sheet characterized by having been formed from the polyurethane composition. The sheet formed from the polyurethane composition of the present invention is excellent in terms of conformability to rugged portions, adhesion to substrates, sheet retentivity, and nonfouling property.