The capacity of redox D-mannitol-based polyurethanes to modulate the glutathione response under physiological conditions, as well as their effectiveness for sustained and site-specific drug release in the gastrointestinal tract (GIT), have been demonstrated in previous studies. Based on those promising results, our attention has now been drawn towards hydrolytic degradation processes at 37 °C and different pH values, from acidic to basic conditions, as in the GIT. For that, two sets of branched and linear D-mannitol-based polyurethanes containing disulfide bonds have been synthesized, which has been possible depending on the starting D-mannitolderived monomer. Thus 3,4-O-isopropylidene-D-mannitol, having two