A fluorine-containing urethane compound of the general formula: [Rf-A1-(X1(OH))—(Y1)a—OC(═O)NH—]m I [—NHC(═O)O—Y2]n[—NHC(═O)O—((ClCH2—)X2O)b—R1]k   (1) wherein I is a group remaining after an isocyanate group is removed from a polyisocyanate compound, Rf is a perfluoroalkyl group having 2 to 21 carbon atoms, A1 is a direct bond or a divalent organic group having 1 to 21 carbon atoms, X1 and X2 are trivalent linear or branched aliphatic group having 2 to 5 carbon atoms, Y1 is a divalent organic group having 0 to 5 carbon atoms and 0 to 2 nitrogen atoms (provided that at least one carbon atom or nitrogen atom is present) and at least one hydrogen atom, Y2 is a monovalent organic group optionally having a hydroxyl group, and R1 is a hydrogen atom or an alkyl group having 1 to 10 carbon atoms, can impart high water- and oil-repellency.