To obtain a low-fogging catalyst not migrating from a polyurethane, not causing any trouble in polyurethane production, being simply synthesized by reacting a polymer compound containing a carboxyl group and/or a carboxylic acid anhydride, etc., with a specific compound.

This catalyst is synthesized by reacting (A) a polymer compound containing a carboxyl group and/or a carboxylic acid anhydride with (B) a monocarboxylic acid compound and a dicarboxylic acid compound containing at least one primary or secondary amino group and/or (C) a compound containing at least one tertiary amino group, at least one carboxyl group and a group to be reacted with the carboxylic acid anhydride. Preferably the component A is a homopolymer or a copolymer of an olefinic unsaturated monocarboxylic acid and a dicarboxylic acid and/or a copolymer of an olefinic unsaturated monocarboxylic acid, a dicarboxylic acid and a 2-40C olefin.