Thermoplastic polyurethane is formed by linking polyol and isocyanate. After a reaction, polyol becomes flexible and highly hydrophobic, and forms hydrolysis-stable polyurethanes. These two compounds, when mixed and undergoing reactions in different proportions and conditions result in a polyurethane product of various hardness, tensile strength, elongation, and abrasion resistance. This polyurethane has applications in various industries such as automobiles, cold storage, footwear, etc. The major quality of polyurethane products is their abrasive resistance, which is approximately three times that of products made of rubber. In our study, polyurethane pieces were produced and tested to assess their suitability for replacing rubber rollers in rice dehuskers. The rubber rollers require frequent replacement because of the abrasive nature of the rice surface.