In this study, selected cotton fabrics and polyester/cotton(P/C) blended fabrics are treated with a soluble polyurethane(SPU) and then, printed by heat transfer to determine the effect of SPU treatment on dye uptake of the samples. The results obtained are as follows： 1) In heat transfer, dye-uptake gets higher in Vopotion to temperature and time. The optimum printing temperature and printing time of C.I. Disperse Orange 3 and C.I. Disperse Violet 1 are $200^circ{C}$ and 50sec. 2) Dye-uptake gets higher according to SPU concentration ; both cotton and P/C fabrics show the highest at $100g/ell$. 3) In color, as temperature, time and SPU concentration increase, P/C fabrics show more yellowish orange color than cotton fabrics in case of C.I. Disperse Orange 3 and P/C fabrics show more reddish violet color than cotton fabrics in case of C.I. Disperse Violet 1. 4) All fastness of cotton and P/C fabrics treated with SPU are good, but color fastness to washing and water of cotton fabrics treated with SPU are not good.