  To identify the superconducting gap structure in URu2Si2 we perform
field-angle-dependent specific heat measurements for the two principal
orientations in addition to field rotations, and theoretical analysis based on
microscopic calculations. The Sommerfeld coefficient \gamma(H)'s in the mixed
state exhibit distinctively different field-dependence. This comes from point
nodes and substantial Pauli paramagnetic effect of URu2Si2. These two features
combined give rise to a consistent picture of superconducting properties,
including a possible first order transition of Hc2 at low temperatures.
