Using formaldehyde and urea as raw materials, a stable urea–formaldehyde resin (UF) is synthesized by the “alkali-acid-alkali” method. Unlike most thermosetting resins, UF often shows the appearance of crystal domains. In order to understand the relationship between the crystal and morphology of UF resin, analysis was carried out with the help of polarizing microscopy (POM), scanning electron microscopy (SEM), X-ray diffraction (XRD), transmission electron microscopy (TEM) and Fourier transform infrared spectroscopy (FT-IR). The changes of two kinds of UF resins with molar ratios (F/U) of 1.4 and 1.0 before and after curing and under the influence of different curing agents and additives were studied. SEM results showed that the UF resins with low F/U (1.0) show spherical or flat structures before and after curing, and the diameter of the spherical structure increases with the increase of the content of curing agent, while in the UF resin with high F/U (1.4) it is difficult to observe the above phenomenon. At the same time, the possible accumulation mode of UF colloidal particles in the process of aggregation is explained, and the curing agent obviously promotes the development of the crystal structure, which may be the reason for the emergence of a large number of spherical particles. XRD results showed that the resin with low F/U has higher crystallinity than the resin with high F/U, indicating that the former shows more crystallization regions, while the latter shows more amorphous structure, and the crystallinity increases with the increase of the curing agent content, but the position of the crystallization peak does not change with the type of curing agent and the amount of curing agent. Observation of the selected area electron diffraction (SAED) pattern obtained by TEM shows that the cured low F/U (1.0) resin has a polycrystalline structure and a body-centered cubic unit cell. FT-IR results showed that the linear segment, branched structure, hydroxymethyl and methylene structure changes in UF affect the formation of crystal structure. This study also shows the possible contribution of hydroxymethylated species to the formation of crystals.