Fatty acid-based polyurethane films were prepared for use as potential wound dressing material. The polymerization reaction was carried out with or without catalyst. Polymer films were prepared by casting-evaporation technique with or without crosslink-catalyst. The film prepared from uncatalyzed reaction product with crosslink-catalyst gave slightly higher crosslink density. The mechanical tests showed that, the increase in the tensile strength and decrease in the elongation at break is due to the increase in the degree of crosslinking. All films were flexible, and resisted to acid solution. The films prepared without crosslink-catalyst were more hydrophilic, absorbed more water. The highest permeability values were generally obtained for the films prepared without crosslink catalyst. Both the direct contact method and the MMT test were applied for determination of cytotoxicity of polymer films and the polyurethane film prepared from uncatalyzed reaction product without crosslink-catalyst showed better biocompatibility property, closest to the commercial product, Opsite.