PURPOSE: To obtain a water-sol. film having a specified elongation and excellent softness and solubility in water by forming a specific water-sol. polyurethane resin into a film.

CONSTITUTION: A water-sol. polyurethane resin obtd. from a hydroxylated water-sol. polyoxyalkylene compd. (e.g. polyethylene glycol) and a polyisocyanate (e.g. 4,4'-diphenylmethane diisocyanate) and having a wt.-average mol.wt. of 20, 000-1,000,000 and an oxyethylene unit content of 50wt.% or higher is formed into a film having an elongation of at least 300%.