Polyurethane networks have been prepared from a mix of tri- and quadriisocyanate and from two types of diols, polyether-based (with molar masses of 1,000, 2,000, and 4,000 g/mol) and polyester-based (1,035 g/mol). The weight fraction of sol has been measured, as well as the elastic shear modulus of the gels. It has been found that the statistical theory of network formation predicts a weight fraction of sol in agreement with the experimental results, but its standard combination with the theory of rubber elasticity disagrees significantly with the elastic modulus measured. This suggests a discrepancy between theory and experiment in terms of elastically active chains. In contrast, the assumption that all nodes in the gel, or even in the system, are elastically active gives much better predictions for the system considered.