The aim of this study is to investigate effects of some process parameters on the morphology, diameter and diameter distributions of the resulting electrospun polyurethane nanofibers. The electrospinning of polyurethane was carried out using the same polymer solvent system, varying the applied voltage and tip to collector distance. The morphology of these nanofibers was studied by using scanning electron microscopy (SEM). The SEM photographs of the nanofibers were analysed and the effects of applied voltage and tip to collector distance were discussed in detail using statistical approach. It was found out that applied voltage and tip to collector distance have significant effects on fiber diameter, uniformity of fibers and bead formation of polyurethane electrospun nanofiber. At the same applied voltage, fiber diameter decreases and more uniform structures can be obtained with increasing tip to collector distances. Statistical analysis results showed that the decrease in fiber diameter with increasing distance was significant for all voltage levels. Changes in nanofiber diameter related to applied voltage were significant at the same distance values.