The polyvinyl chloride (PVC)/thermoplastic polyurethane (TPU) foam composite was modified by glycidyl methacrylate (GMA) innovative and prepared by sheet molding method with foaming agent azodicarbon amide (AC) and crosslinking agent bis-tert-butylperoxy diisopropylbenzene (BIPB). The properties of PVC/TPU foam composites effected by GMA content were investigated by the density, impact, tensile, and flexible test. The experiment indicated that with the addition of GMA, the impact strength tensile strength and flexible modulus were firstly rose to maximum at a fast rate and then decreased slightly. The properties significantly increased at a low content of modifier GMA. The results observed by differential scanning calorimetry indicated that new crosslinking network between PVC and TUP formed after the addition of GMA. The foam quality and cell morphology were studied by SEM and then statistics. With the addition of 0.6 phr BIPB and 0.5 phr GMA, the cell size of PVC/TPU composite is 80-130 lm and cell wall is 10-15 lm. Furthermore, the cells have more uniform distribution and fewer collapse when compared with the material without GMA. POLYM. COMPOS., 35:1716-1722