Provided is a polyurethane gel composition containing A and B below. Here, A represents a polyurethane obtained by reaction of (a) a hydrogenated polybutadiene having isocyanate groups at the terminals and (b) a glycol represented by HO—R3—OH (wherein R3 represents a linear or branched C2 to C6 alkylene group optionally having an ether bond), or A represents a polyurethane obtained by reaction of (c) a hydrogenated polybutadiene having hydroxyl groups at the terminals, (d) a diisocyanate compound, and the (b) glycol represented by HO—R3—OH (wherein R3 represents a linear or branched C2 to C6 alkylene group optionally having an ether bond), and B represents an oil agent. The polyurethane gel composition of the present invention is particularly useful as a raw material for cosmetics since a film of an oil-soluble gel obtained using the polyurethane gel composition is exceptionally excellent in any point of transparency, high gloss, elasticity, and resilience.