In this investigation, the effects of formulation and processing factors on the adhesion between polyurethane (PU) and plasticized poly(vinyl chloride) (pPVC) layers was studied using the Taguchi method for experimental design. Among the many factors, nine parameters were screened and tested at two or three levels, taking advantage of the Taguchi L-27 orthogonal array. The factors studied were PVC type, PVC K-value, plasticizer type and content, filler type and content, fusion temperature and fusion time of PVC, and PU type. Using the results of T-peel adhesion test at 60 degrees C as a response, the data were analyzed by appropriate software based on the ANOVA technique. The effect of the various factors on the adhesion was found to be in the following descending order: PU type, PVC fusion temperature, PVC type, plasticizer content, PVC K-value, PVC fusion time, interaction between plasticizer type and PVC fusion temperature, plasticizer type, filler type, filler content, interaction between filler type and PVC fusion temperature, and interaction between PVC K-value and filler type.