The aim of this study was to evaluate the effect of polyol and chitosan (CS) incorporation within polyurethanes (PUs) and their resulting thermal stability, hardness, swelling behaviour, in vitro degradation, and cell viability to establish the potential for these materials in biomedical applications. CO (CO) was modified by a transesterification reaction with pentaerythritol. Original CO and modified CO, isophorone diisocyanate (IPDI) in a NCO/OH equal to 1, CS were used for PU synthesis. PUs were characterized by FTIR, hydroxyl value (ASTM D1957), thermogravimetric analysis, and Shore A hardness (ASTM D2240). The contact angle and swelling assay with PBS was carried out to study the hydrophilic character. Assays at 37°C and 105°C assessed in vitro degradation. Finally, the cell viability of a L-929 mouse embryo fibroblast was performed on solid polymers and degradation products. The hydroxyl value confirms CO modification, and IR analysis confirms CS incorporation into the matrix. The thermal assay does not show that new degradation stages and polyol, with a high functionality, had better mechanicals results due to the increase in crosslinking. The contact angle shows the hydrophobic surface with an angle over 65°, and the CS and polyol