Poly (urethane-methacrylate) (PUA) plastic sheets were prepared from isophorone diisocyanate(IPDI), different kinds of polyols, and ß-hydroxyethyl methacrylate(HEMA) in the presence of dibutytin dilaurate(DBTL) as catalyst and 2,2-azo-bis-iso-butyro-nitrile(AIBN) as initiator. The properties of PUAs were measured by dynamic mechanical analysis (DMA), water uptake and optical properties testing, and mechanical performance measurements. The effect of kinds of polyols, which own the same molecular weight, on the properties of PUAs was evaluated. The results show the obtained PUAs present the good mechanical properties, low water uptake (below 2.5 %) and high transparence (above 85 %). The diversity of properties suggests that these PUAs can be used in optical polymer applications.