Provided is a urethane resin composition by which an electrically conductive roller which has a higher elasticity than ever and in which an air bubble in an elastic layer is fine can be obtained when the urethane resin composition is used for the elastic layer of the electrically conductive roller, and an electrically conductive roller using the same. The urethane resin composition comprises: a urethane resin having a carboxyl group on a side chain; a cross-linking agent having an epoxy group; and an ester composed of a sugar and an unbranched saturated fatty acid having 16 to 24 carbon atoms as a foaming agent. The saturated fatty acid is preferably a stearic acid. The urethane resin composition preferably further contains a foaming auxiliary. The sugar is preferably a sucrose.