Polyurethane is a character from the anime series "NEW Panty and Stocking with Garterbelt." He is the younger twin brother of Polyester, son of God Ramiel, and the cousin to the protagonists, Pantiel and Stockiel (Panty and Stocking). He is a self-titled "Newgen Angel" and serves as an antagonist for the season alongside his brother and father.

Like his brother, Polyurethane is Gen-Z and uses both Zoomer slang and a Californian valley girl lingo and intonations. In scenes, he is often depicted as the foil to Stocking, the more cutesy and innocent of the main sisters. Likewise, Polyurethane is the more "cute" of the two brothers, showing more attention to his appearance and generally being more bratty as the younger brother.

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