Polyurethanes (PURs) are a group of polymers with the most versatile properties and the broadest spectrum of application. Their name comes from the urethane group. PURs were introduced to the market on a large-scale basis by Bayer in 1942, in the form of Perlon U and Igamid U fibers produced by gradual polyaddition of diisocyanates and polyols. The development of PURs-production technology and the multitude of applications resulted in their widespread use. This group is so extensive that polyurethanes alone accounted for about 6% of the global production of polymers (2019)-most of them in the form of foam. Therefore, polyurethane can be found in a huge number of products-some of them stored in the vicinity of ammonium nitrate (AN). In the previous two articles, we showed that polymers and AN-stored within the same building-in fire conditions may, under certain circumstances, spontaneously transform into a material of explosive properties. The aim of this article is to check whether PUR, when in contact with AN, creates additional hazards, similarly to the previously tested polymers.