Polyurethane (PU)-based electrolyte has become one of the most important research directions because of its unique repeating soft-hard segment co-polymer structure. Its soft segment composition includes polyethylene oxide, polysiloxane, polycarbonate, cellulose and polyether. Among them, polyether-based polyurethane electrolytes (PPES) have the advantages of simple synthesis, molecular structure optimization and functional group modification, which can greatly improve the ionic conductivity of the system and form a good ion transport interface. To date, a few separate and detailed reviews of advances in PPES have been reported. In this paper, the research progress of PPES is reviewed from the aspects of structural design strategy, molecular synthesis, conductivity modification methods, specific functions and interfacial ion transport behavior in lithium metal batteries (LMBs). In addition, the synthetic route of PPES and the development prospect of PPES are discussed. We also provide guidance for developing high-performance PPES for next-generation LMBs.