Flexible water blown polyurethanes we polymers with repeating urethane and urea groups. When they are heated with ethylene glycol and K acetate catalyst in 200℃ the glycolysis of these groups leads to soluble products of two phases. The transesterification reaction of the urethane group, that leads to the formation of new carbamates is faster than that of the urea group. The carbamates undergo aminolysis due to the amines formed in the glycolysis of the urea group.