A matching M of a graph G is called uniquely restricted if M is a unique perfect matching of the subgraph induced by M-saturated vertex set. A connected graph is called uniquely restricted matching extendable (abbreviated as \( URM \) -extendable) if every uniquely restricted matching is included in a perfect matching. A \( URM \) -extendable graph G is minimal if \(G-e\) is not \( URM \) -extendable for any edge e. In this paper, we find all \( URM \) -extendable cubic graphs. For any integer \(r\ge 1\) , we construct some \((2r+1)\) -regular \( URM \) -extendable graphs and \((4r+2)\) -regular \( URM \) -extendable graphs. We show that \(T\otimes K_2\) is a minimal \( URM \) -extendable graph for any tree T. Finally, we show that the minimum size of \( URM \) -extendable graph G on 2n vertices is \(4n-4\) and characterize the extreme graph.