The invention discloses a polyurethane fiber dry spinning oil agent, which comprises 30 to 80 weight percent of dimethyl silicon oil, 10 to 50 weight percent of mineral oil, 1 to 7.5 weight percent of high-carbon isomeric fatty alcohol or acid, 1 to 5 weight percent of dispersed component, 0.1 to 1.5 weight percent of stearate and 2 to 20 weight percent of antistatic component. The dispersed component is a mixture of an organic silicon surfactant and acrylic acid-maleic acid copolymer, and the weight ratio of the organic silicon surfactant to the crylic acid-maleic acid copolymer is 1:0.5-2; and the antistatic component is a mixture of polyether silicon oil and nonionic isomeric alcohol polyethenoxy ether, and the weight ratio of the polyether silicon oil to the nonionic isomeric alcohol polyethenoxy ether is 1:0.5-2. The polyurethane fiber dry spinning oil agent has excellent smoothness, softness, antistatic property, stable performance and excellent anti-adherent performance; polyurethane fiber treated by the oil agent has good unreeling property and forming property; and in the subsequent processing flow, polyurethane filaments are easy to unreel, not drop edge and has few broken filaments.