This study studies on the physical property of MWNT/PU composite film for electrostatic dissipation (ESD) function by dispersing multi-wall carbon nanotubes (MWNT) in dimethylformamide (DMF) and by combining it with polyurethane(PU). For this purpose, four kinds of MWNT were selected and the composite films were made by dispersion processing, and their physical properties were measured and investigated in terms of electrical conductivity. For dispersion parameters, four MWNT contents(0.5, 1, 2, 5wt%) and two dispersion times(30min, 120min) were selected. The dispersion property and the electrical conductivity of MWNT/PU film was measured using a UV-Vis spectrometer and conductivity measuring apparatus. Finally, their physical properties according to the dispersion conditions were analyzed and discussed with various processing conditions.