Photoexcitation and luminescence spectra of urea and dried urine samples are studied. The obtained spectra are deconvolved into elemental components by means of Alentsev-Fock's technique. The luminescence bands of the urea and the dried urine samples with the maxima located near 2.2 and 2.64 eV are shown to be caused by n→π*-transition of non-bonding electrons in heteroatoms O and N. The luminescence bands of the urea and the urine with urate salts reveals the maximum near 3.64 eV, which is caused by n→σ*-transition associated with redistribution of electron density in the carbonyl group. The luminescence band with the maximum near 1.85 eV is linked to the luminescence of urate salts in pathological urine.