To investigate the electro-optical properties of polymer dispersed liquid crystal (PDLC) using ionic polymer matrix, urethane acrylate anionomers which have different ionic contents in the molecules were synthesized. Generally, electro-optical properties of PDLC depent on may parameters of materials. The LC properties as well as the properties of matrix are influenced on electro-optical properties of PDLC. Especially, in the case of matrix polymer, refractive index, resistivity and the interaction with LC materials are effected on the response time, contrast and transparency etc.