To provide an aqueous dispersion of a polyurethane resin excellent in film-forming property without using a film-forming assistant, especially the film-forming property of the film obtained by drying at an ordinary temperature (a normal temperature without performing heating, cooling or the like).

This aqueous dispersion of the polyurethane resin is provided by containing the polyurethane resin (U) and water, and having the 0.01 mmol/g total of contents of allophanate bonds and biuret bonds in the polyurethane resin (U) based on the weight of the polyurethane resin (U).