［Objective/Significance］ The development of optoelectronic information technologyimposes higher requirements on the core optical properties of optical coatings，such as light transmittance and refractive index. Polyurethane optical coatings，which combine designable optical properties with excellent abrasion resistance and weatherability，are a critical material system for high-end optical coatings.［Analysis/Discussion/Progress］The research progress of polyurethane coatingsfor high-performance optical materials was systematically reviewed in this article，focusing on five functional types：high-transmittance coatings，refractive-index-tunable coatings，optical polarization coatings，spectrally selective absorption coatings and fluorescent coatings. The principles of performance regulation，optimization strategies and structure-property relationships for each type were discussed.［Conclusion/Prospect］Polyurethane optical coatings，based on molecular structure design and assisted by organic/inorganic materials blending strategies，will gradually evolve toward multifunctional integration and eco-friendly application.