The invention provides a process for producing an alcohol-soluble urethane resin composition which is excellent in storage stability in an alcohol but which by adding water and a catalyst to the system during use, coating the mixture and drying the coating at ordinary temperature or by heating to allow a crosslinking reaction to proceed, thereby forming a film, is capable of obtaining excellent characteristics required for applications when used for, for example, synthetic leathers or artificial leathers, polyurethane porous bodies, moisture-permeable films and the like, such as solvent resistance (for example, alcohol resistance), chemical resistance (for example, DMF resistance), heat resistance, elongation and the like. Also, the invention provides a polyurethane porous body or a moisture-permeable film using a urethane resin composition obtained by the foregoing production process.