New polyurethanes with lactone groups in the pendants and main chains were synthesized by the polyaddition of two kinds of L‐gulonolactone‐derived diols (2,3‐O‐isopropylidene‐L‐gulono‐1,4‐lactone and 5,6‐O‐isopropylidene‐L‐gulono‐1,4‐lactone) with hexamethylene diisocyanate and methyl (S)‐2,6‐diisocyanatohexanoate and by the subsequent deprotection of isopropylidene groups. They were hydrolyzed more quickly than the polyurethane derived from methyl β‐D‐glucofuranosidurono‐6,3‐lactone in a phosphate buffer solution, the pH value of which was 8.0, at 27 °C. © 2002 Wiley Periodicals, Inc. J Polym Sci Part A: Polym Chem 40: 4158–4166, 2002