In this study, in order to investigate the applicability of IPN structure to epoxy resin which has been widely used as electrical and electronic insulating materials, DC dielectric breakdown properties and morphology were compared and analyzed according to variation of network structure, using the single network structure specimen formed of epoxy resin alone, interpenetrating polymer network specimen formed of epoxy resin/methacrylic acid resin, and interpenetrating polymer network specimen formed of epoxy resin/methacrylic acid resin/polyurethane resin. As results of the measunnent of DC dielectric breakdown strength at 50[.deg. C] and 130[>$^{circ}C$], IPN specimen formed of epoxn, resin 100[phr] and methacrylic acid resin 35[phr] was the most excellent, and which corresponded to the SEM phenomena. The effect of IPN was more remarkable at high temperature region than at low temperature region. It is supposed that the defect of epoxy resin, dielectric breakdown strength is lowered remarkably at high temperature region, be complemented according to introducing IPN method.