Candida rugosa lipase (EC 3.1.1.3) was used to degrade commercially-available solid poly(ester)urethane (Impranil) in an aqueous medium under different temperature, pH, enzyme and substrate concentrations. A mathematical model was developed and applied to represent the degradation kinetics of the solid polyurethane. Reaction optima were found to be pH 7 and 35 degrees C. Diethylene glycol, a degradation byproduct, generation rate was measured to be 0.12 mg/l min and the activation energy was calculated as 9.121 kcal/gmol K. This information will be useful in developing bioreactors for practical applications to manage polyurethane wastes using lipase.