A coating composition for forming a substantially non-porous moisture-permeable coating layer or film of a hydrophilic polyurethane resin, which comprises a polyol combination and a polyisocyanate compound, or a prepolymer or polyurethane resin obtained by reacting them, said polyol combination comprising:(a) from about 50 to about 98% by weight of a polyoxyethylene polyol having an oxyethylene group content of from about 50 to about 90% by weight, a hydroxyl valve of from about 15 to about 60 and at least 3 hydroxyl groups; and(b) from about 2 to about 50% by weight of a diol having a molecular weight of from about 62 to about 2,000 which may contain oxyethylene groups;provided that the molar equivalent ratio of the component (b) to the component (a) is from about 0.2 to about 5, and the total oxyethylene group content in the components (a) and (b) is at least about 70% by weight.