The thermal treatment for carbon nanotube was applied to remove the water, metal catalyst and other impurities in carbon nanotube. The surface of carbon nanotube was changed into open structure with acid treatment by mixed solution of $HNO_3$ and $H_2SO_4$. The dispersion property of the functionalized and modified carbon nanotube was assessed with naked eyes by dispersing it in DMF. Carbon nanotube mixd polyurethane film was made to estimate the dispersion property by reflectance of the film with UV-Vis spectrometer. Also the internal structure of carbon nanotube was observed with SEM and TEM and thermal pyrolysis property of the carbon nanotube was measured by TGA and DSC. The surface modification of carbon nanotube by thermal and acid treatments improved the dispersion property of carbon nanotube/polyurethane mixed materials.