Several methods of preparing polyurethane/polyacrylate composite latices are briefly discussed in this article. Copolymerization of a new monomer with acrylate monomers contributed very much to increasing the tensile strength of the polymer films. Then, reactive low molecular weight polyurethane aqueous dispersions were prepared and mixed with acrylate polymer latices having composite polymer films of fairly good properties were formed. As the third method, blending polyurethane latices with acrylate polymer latices produced films with improved compatability by crosslinking with formaldehyde. Finally, seed emulsion polymerization proved to be successful in grafting acrylate polymer chains onto polyurethane and producing polymer films with balanced properties and particularly low brittle temperature.