Polydimethylsiloxane(PDMS)-containing polyurethane coating materials were synthesized because PDMS-based elastomers have unique properties including an extremely low glass transition temperature, good thermal and oxidative stability, and good dielectric properties. In this experiment a vinyl copolymer which consisted of vinyl chloride, vinyl acetate, vinyl alcohol, and maleic acid was used, and Coronate L was used as a polyisocyanate. PDMS-containing polyurethane was synthesized from polydimethylsiloxane, MDI, and 1,4-butanediol. Films were casted by reaction of viny copolymer, Coronate L, and PDMS-containing polyurethane. Thickness of tile films were $150-170{mu}m$ and the films were characterized by IR, DSC, and Instron.