The effect of the initial ratio of components and of the one-or two-stage process of formation of polyurethane networks prepared from poly(oxypropylene)diol (PD, M n ¼ 2100), 4,4 0 -diisocyanatodiphenylmethane (MDI) and trimethylolpropane (TMP) on their extraction, swelling, small-angle X-ray spectroscopy (SAXS), photoelastic, and dynamic mechanical behavior was investigated. The networks were prepared at various ratios of hydroxy (OH) to isocyanate (NCO) groups, r HT ¼ [OH] TMP /(0.5[NCO]) ¼ 1 -1.5, by a one-or two-stage process (in the first step [OH] PD /[NCO] ¼ 1/2) up to the full conversion of NCO groups. Due to decreasing reactivity of OH groups on TMP a nonuniform distribution of hard (TMP-MDI-TMP) segments (chemical clusters) was developed in both network series. The SAXS experiments proved that one-stage networks exhibit a more heterogeneous structure than two-stage ones. As expected, the weight fraction of the gel, w g , and equilibrium modulus, G e , decrease with increasing deviation from stoichiometry; the G e and w g values of one-stage networks at constant r HT are always higher than those of twostage networks. The frequency-temperature ( f-T ) superposition of both components of the complex compliance J Ã (¼J 0 -iJ 00 ) was performed and the horizontal shift factor, log a T , satisfied the WLF equation for all networks. From the dependence of superimposed storage, J 0 p , and loss, J 00 p compliances on reduced frequency f.a T , three contributions could be determined from the Cole-Cole distribution; each process was characterized by the relaxation strength, DJ i , relaxation time, t i and distribution broadness, b i . The broadness b and strength DJ of the high and medium frequency process (i ¼ 1,2), which correspond to the glass-rubber transition, are roughly independent of r HT and the preparation method. The t 3 and DJ 3 values of