Heat resistant and transparent polyurethane has the characteristics of high optical performance, heat resistance and mechanical properties, which is one of the important research directions of heat resistant and transparent polymer materials in recent years. In this study, aimed at the introduction of research progress about transparent polyurethane, the synthesis technology of transparent polyurethane and the shortcomings of the polyurethane material were proposed and the synthesis technology and development direction of heat resistant and transparent polyurethane material were put forward.