Electro-spinning/netting (ESN) as a cutting-edge technique evokes much interest because of its ability in the one-step preparation of versatile nano-fiber/net (NFN) membranes. Here, a controllable fabrication of polyurethane (PU) NFN membranes with attractive structures, consisting of common electrospun nanofibers and two-dimensional (2D) soap bubble-like structured nano-nets via an ESN process is reported. The unique nanoscaled NFN architecture can be finely controlled by regulating the solution properties and several ESN process parameters. The versatile PU nano-nets comprising interlinked nano-wires with ultrathin diameters (5-40 nm) mean that the NFN structured membranes possess several excellent characteristics, such as an extremely large specific surface area, high porosity and large stacking density, which would be particularly useful for applications in ultrafiltration, special protective clothing, ultrasensitive sensors, catalyst support and so on.