A wig cap using polyurethane with a lattice shape is provided to secure airing of scalp and elasticity in wearing and to show natural appearance by exposing together user's own natural hairs and synthetic hairs planed on the wig. A wig cap using polyurethane includes: multiple polyurethane bands(31) arranged in a lattice shape; a rim part(32) to fix the polyurethane bands(31) around them; and synthetic hairs(34) planted on the polyurethane bands(31) and the rim part(32). The color to be stained to the polyurethane bands(31) and the rim part(32) can be selected depending on the skin color of its user.
