Several new polyurethanes containing cholesterol and phosphatidylcholine analogous moieties were synthesized by addition polymerization of 2-[bis(2-hydroxyethyl)methylammonio]ethyl 5-cholesten-3 beta-yl phosphate (2) with diisocyanates such as hexamethylene diisocyanate (HDI), 2,4-tolylene diisocyanate (TDI), 4,4'-methylenediphenyl diisocyanate (MDI) and m-xylylene diisocyanate (XDI), respectively. They were characterized by their IR and H-1 NMR spectral data and elemental analyses. Preliminary studies suggest that these polyurethanes show the viscosity behavior of common polyelectrolytes.