Various types of hydrogen bonds exist in polyether polyurethane, polyurethane-urea and polyurea (PUA) and can cause microphase separation. The morphology, properties and applications of polyether PUA are determined by the microphase separation. All kinds of hydrogen bonds make it difficult to assignments of Fourier transform infrared spectroscopy (FTIR) peaks of ether linkage, amine and carbonyl group. This affects the calculation of the hydrogen bonding degree of the hard segments for estimating the degree of microphase separation. This paper summarized hydrogen bonding structures between proton donors and proton acceptors. By analyzing the influence of electronic effect, steric effect, various types of hydrogen bonds and the degree of order of hydrogen bonding on infrared peaks, the relationships between hydrogen bonding structures and infrared peaks are established. Lay the theoretical foundation for evaluating the degree of microphase separation by FTIR method.