The back light unit (BLU) is the core component of LCDs for laptops, mobile phones, navigation, large televisions, and public information displays (PIDs). To enhance the optical efficiency of LCDs, optical films with a high reflective index have been used for BLUs. Highly reflective chemicals have been actively investigated to enhance the optical efficiency and mechanical property of BLUs. In this study, urethane acrylates were modified to improve the anti-abrasion behavior of highly refractive materials. Highly refractive modified urethane acrylate (MUA) was synthesized from o-phenylphenol (OPP), polyols, and diisocyanate. The refractive index of ester-based o-phenylphenol urethane acrylates (OPPUAs) was slightly greater than that of ether-based OPPUAs. The difference was due to the electron density increase induced by molecular interactions in the ester polyol, resulting in a higher refractive index. Additionally, urethane acrylate with carbonate polyol showed the highest viscosity. Based on the anti-abrasion test, the weight loss of MUAs with an alkyl group was less than that in OPPUAs with an aromatic group.