A process for producing a polyurethane coated glove includes steps of: coating a knitted glove with a solvent, wherein the solvent is prepared by a polyurethane resin and a component selected from the group consisting of N-methyl pyrrolidone (NMP), dimethylacetamide (DMAC), and dimethyl sulfoxide (DMSO), wherein the component participates in synthesizing the polyurethane resin; treating the knitted glove with water bath; drying the knitted glove under 100˜110° C., for 50˜60 minutes; and recycling the component in the solvent from the water after treating with water bath by vacuum decompression.