Longitudinal and transverse wave velocity, five kinds of elastic parameters (young, shear and bulk moduli, Lame parameter. Poisson’s ratio) and dilational and shear internal friction of polymethyl methacrylate were simultaneously measured over a temperature range 68-400K, using the ultrasonic pulse method. All elastic moduli decrease with increasing temperature, suggesting lowering of molecular bonding strength. From dilational and shear internal frictions, the 139, 382, and 385K peaks are interpreted as rotation of x-methyl estel groups, micro Brownian motion of main chains and stress relaxation, and abrupt increases from 242 and 395K are regarded as free motion of side chains and glass transition, respectively.