The invention discloses an S-type controlled release urea and a method for making the same. The S-type controlled release urea comprises urea particles and envelopes which are wrapped on the urea particles, wherein, the material making the envelopes comprises the following compositions by weight portion: 22 to 28 portions of polystyrene foam, 0 to 11 portions of low density polyethylente, 17 to 23 portions of linear low density polyethylene, 35 to 48 portions of inorganic mineral powder, and 3 to 5 portions of starch or modified starch. The S-type controlled release urea has excellent S-type nutrient dissolution mode, intelligently controls the nutrient release time and number, and satisfies different requirements of the agricultural production such as culture of seedling, fertilization in contact and the fertilization for one time.