In this study, the polyurethane microcapsules for non-aqueous dyeing containing iron oxide and disperse dyes were prepared by in-situ polymerization method using hexamethylene diisocyanate(HDI) with ethylene glycol(EG). And the size, shape, and particle size distribution of microcapsules prepared were investigated.The size and shape of microcapsule were observed by optical microscope and scanning elecron microscope. The particle size distribution was analyzed by particle size analyzer. The microcapsule size and its distribution were largely effected by the existance of surface active agent in the system. When a surfactant did not exist in the system, the size distribution of microcapsules prepared was much uneven. By adding a surfactant, this phenomenon was disappeared. And the size of microcapsule was also effeced by the hydrophobicity of core material(disperse dye). It was considered due to the difference of dispersity of core materials. And the size of microcapsule prepared was inversely proportional to the stirring speed.