Metrics & MoreArticle Recommendations * sı Supporting Information ABSTRACT: (Re)processing of cross-linked polyurethanes (PUs) is often energy intensive and inefficient since dissociation of urethane linkages at elevated temperatures generates highly reactive isocyanate moieties that can react with a wide range of nucleophiles. In this study, we first show with a small molecule study that the introduction of N-sulfonyl urethane bonds leads to dynamic covalent exchange reactions under much milder conditions compared to regular urethane groups. Then, these exchangeable N-sulfonyl urethane motifs have been introduced, in relatively small amounts (5, 10, and 20%), in a cross-linked PU matrix in an attempt to facilitate plastic flow at lower temperatures. Rheological analysis of the elastomeric dissociative networks revealed an interesting double relaxation behavior, even for temperatures between 150 and 100 °C, which could be described by a Maxwell model with two elements, which can be related to the activated and less activated urethane bonds. Finally, the (re)processability of these sulfonyl urethanes containing PUs was demonstrated through multiple cutting and hot pressing cycles and the corresponding materials showed a good retention of thermal properties.