Thermoplastic polyurethane elastomer (TPUe) fiber mats were successfully fabricated by electrospinning method. The TPUe fiber mats were subjected to a series of cycling tensile tests to determine the mechanical behavior. The electrospun TPUe fiber mats showed non-linear elastic and inelastic characteristics which may be due to slippage of crossed fiber (non-bonded or physical bonded structure) and breakage of the electro spun fibers at junctions (point-bonded or chemical bonding structure). The scanning electron microscopy (SEM) images demonstrated that the point-bonded structures of fiber mats played an important role in the load-bearing component as determined in loading-unloading component tests, which can be considered to have a force of restitution.