The non-Newtonian flow curves of polyurethane melts were obtained by using a Physica cone-plate rheometer at various temperatures. The rheological parameters were obtained by applying non-Newtonian flow equation to the flow curves for polyurethane samples. When the polyurethane samples are under increasing-decreasing shear rate modes, the hysteresis loop and thixotropic behavior were shown. Polyurethane melts behave as strong gels when they are subjected to shear flow, but when the applied stress surpasses the yield stress, they exhibit non-linear viscoelasticity. Upon decreasing shear rate, its shear stress remains smaller than the values measured in the increasing shear rate mode, because of broken of its structure.