Base on the values(as Table 3 shows) to obtain the influential sequence on thermal conductivity, wherein the order likethis:PPG > DMPA> R. Thus fixed the R values and further design thesynthetic craft of WPU to analyze the PPG with different molecularweight, the different dosages of PPG and DMPA, and with the isocyanate varies of TDI or IPDI to analyze the differences of thermalconductivity, respectively. The dosage of each monomer as Table 2shown, in addition, the synthetic method as above shown.