A polyurethane composition containing solid beads dispersed therein, is formed of a microcellular polyurethane foam, and the composition has a storage modulus of elasticity at 40.degree. C. of 270 MPa or more as measured by means of a dynamic elasticity measuring device. Another polyurethane composition of this invention contains solid beads dispersed therein, that are capable of swelling with or are soluble in an aqueous medium. The former composition has excellent flattening capability, and the latter composition can provide a polished surface which combines good flatness and good uniformity and can also reduce scratches on the surface.