SYNOPSISSimultaneous Interpenetrating Networks (SINs) were synthesized based on polyepichlorohydrin glycol (PECG) , toluene diiocyanate (TDI) , and trihydroxymethyl propane (TMP) as network I; and methyl methacrylate (MMA) , ethyl methacrylate (EMA) , methyl acrylate (MA), ethyl acrylate (EA) , and ethyleneglycol dimethylacrylate (EGLM), respectively as network 11. Damping behavior of the SINs was studied by a dynamic viscoelastometer. It was found that loss factor, tan 6, of PU/PEMA and PU/PEA is much higher than that of PU/PMMA and PU/PMA. The present authors consider that the length of pendant groups has an influence on the height of tan 6 in the interpenetrating structure. Transmission electron microscopy (TEM) photos show that the SINs possess multiphase structures. These two networks are dispersed in a system microheterogeneously. 0 1994