To provide a polyurethane sole having excellent surface properties, a method for the production of the polyurethane sole in high productivity and a catalyst for the production of the polyurethane sole.

The catalyst for the production of the polyurethane sole contains a tertiary amine and one or more kinds of saturated dicarboxylic acid selected from oxalic acid and malonic acid. The method for the production of the polyurethane sole comprises the reaction of a polyisocyanate component with a polyol component in the presence of the catalyst. The invention further provides the above method for the production of the polyurethane sole wherein the temperature of the polyol component is 30-50°C before reaction, and the polyurethane sole containing a tertiary amine and one or more saturated dicarboxylic acids selected from oxalic acid and malonic acid.