This study reports a novel class of biodegradable polyurethane biomaterials and three-dimensional scaffolds for tissue engineering. Solvent casted polyurethane films were studied for biocompatibility by seeding with human bone marrow derived stromal cells. In order to develop a three-dimensional and porous structure, a dynamic solvent sintering method was applied to the polyurethanes for the first time. Microstructural studies on the sintered scaffolds reveal porous structure formation with bonding between the adjacent microspheres. In conclusion, this study establishes new polyurethane biomaterials that are fully absorbable for tissue engineering applications.