A polyol composition comprising a polyol (a) and resin fine particles (b) dispersed in the polyol (a), and a method for producing the polyol composition are provided, wherein the resin fine particles (b) are particles such that an arithmetic standard deviation by volume of a particle size distribution of the particles, derived from respective values in 85 divisions of a range of 0.020 to 2000 μm determined by a laser diffraction/scattering particle size distribution analyzer, is not more than 0.6. A resin fine particle-dispersed polyol composition that, even if the resin particles dispersed in the polyol have a small particle diameter, allows the production of a polyurethane resin having an excellent mechanical strength such as elongation at break, and a method for producing the same, are provided.