on human safety. [2] Macrophages are specialized cells in the first line of defense in determining essential aspects of host exposure to NPs and initiating clearance through regulating innate immunity. [3] In general, naive macrophages (M0 phenotype) can be polarized into M1 (classically activated phenotype) or M2 (alternatively activated phenotype) in response to the microenvironment of stimuli. The size, form, surface hydrophobicity, and charge of NPs may influence the recognition and uptake of NPs by immune cells. [4,5] For instance, macrophages can be activated by exposure to NPs, such as silicon dioxide and titanium dioxide, [6-8] but remained silent when these NPs were encapsulated in the PEGylated polymer. [9] Even though the interaction between NPs and immune system has been investigated for targeted immunotherapy, [7,8] little is known about the role of NPs, including the chemical structures and surface properties, in the autophagy and relevant functions of macrophages. Synthetic polymers such as polylactic acid (PLA), polyglycolic acid, poly(ε-caprolactone) (PCL), and poly(lactic-co-glycolic acid) (PLGA) have been widely used in the biological applications for many years. In recent years, biodegradable polyurethane (PU) has attracted attention in biomedical fields because of their excellent elasticity, biocompatibility, biodegradability, The effect of the intracellular pH of macrophages after taking up biodegradable polymer nanoparticles (NPs) on immunomodulating functions has not been explored so far. Previous studies have demonstrated that biodegradable polyurethane (PU) NPs exhibit immunosuppressive activity. Yet, the intracellular mechanism is not clearly understood. In this study, a uniquely designed pH nanosensor is employed for tracking the intracellular pH value of macro phages to reveal the intracellular journey of PU NPs and to clarify the intracellular pH effect on the corresponding inflammatory response. First, fluorescent mesoporous silica nanoparticles (FRMSNs) is used to detect the pH change in macrophages after endo/phagocytosis of PU NPs. Second, PU is coated on the external surface of FRMSNs to examine the intracellular trafficking process of PU in the macrophages. The results show that the majority of PU-coated FRMSNs remain to stay at the cytosol-early endosome/ phagosome regions. The intracellular pH value and other supporting results show that the immune response of PU NPs may be correlated to their internalization journey. The retardation in the degradation process of the PU NPs may intervene with the lysosome activity and repress the immunostimulatory effect, which contributes to the low immune response of PU NPs.