The morphology of polyurethane (PU)-poly(methyl methacrylate) (PEMA) interpenetrating polymer networks (IPNs) were investigated by means of small-angle X-ray scattering (SAXS) and modulated-temperature differential scanning calorimetry (M-TDSC) techniques. Based on the analysis method employed by Tan et al. [Polymer 1997;38:4571], the interfacial thickness in the IPNs was calculated from SAXS data. The conclusion is that the interfacial thickness is zero and there are sharp domain boundaries in the PU-PEMA IPNs. M-TDSC results show that the PU-PEMA IPNs have a multi-phase morphology with a diffuse interphase region. The M-TDSC results are in agreement with DMTA and TEM findings. The M-TDSC, TEM and DMTA results, therefore, conflict with those obtained from the analysis of the SAXS data. We believe that the analysis method employed by Tan et al. is questionable for IPNs.