Disclosed is a process for preparing polyurethane particulate and polyurethane particulate prepared therefrom. The polyurethane particulate has properties such that it is easy to control to a spherical form, the polyurethane particulate can be prepared in a desired particle size, the color thereof is stably exhibited, a washing process thereof is easy because almost no foam is generated in the washing process, and the preparation cost can be lowered because the particles do not lump and a separate grinding process is not needed, by using an inorganic suspension stabilizer in the manufacture process of the polyurethane particulate.