The AB-crosslinked copolymer was prepared as a transparent material from toluene diisocyanate (TDI) or hexamethane diisocyanate (HDI), triethylene glycol (TEG), hydroxyethyl methacrylate (HEMA), and methyl methacrylate (MMA). The optical transmission, impact resistance, thermal mechanical properties, and morphology of the copolymer were studied. The results indicate that this material has a microheterogeneous structure with the dispersed phase size no more than 0.1 mu m.