The object of this study is to investigate the potential of dual-electrospun polymer based structure for vascular tissue engineering, especially for the medium or small sue blood vessels. Polyurethane(PU), which is known to be biocompatible in this area, was electrospun with poly(ethylene oxide) (PEO). Concentration of PU was fixed at 20wt%, while that of PEO was set from 15 to 35wt%. Morphological features were observed by SEM image and measurement of porosity and cellular responses were tested before and after extracting PEO from the hybrid scaffolds by immersing the scaffolds into distilled water. The diameter of PEO fibers were ranged from 200nm to 500nm. The lower concentration of PEO tended to show beads. The porosity of the scaffolds after extracting PEO was highly increased with higher concentration of PEO as expected. Also, higher proliferation rate of smooth muscle cells was observed at higher concentration of PEO than at the lower concentration and without PEO. As conclusions, this dual electrospinning technique combined with PU and PEO is expected to overcome the current barrier of cell penetration by providing more space for cells to proliferation.