A urethane-methacrylate (UM) macromer mixture was prepared by reacting tolylene diisocyanate with a mixture of 1,4-butylene glycol las the rigid glycol) and poly(ethylene glycol), followed by end capping with P-hydroxyethyl methacrylate. The transparent polymeric material was fabricated by copolymerizing the macromer mixture with styrene. The effects of the styrene content and the composition of the macromer mixture on the properties were studied. The results showed that the material displayed a unique balance of excellent transparency high heat resistance, good impact strength, and low water absorption, especially when the soft macromer (UM2) content was 20 or 40%. The visible light transmittance was more than 90%, and the refractive index was much higher than that of poly(methyl methacrylate). All properties were extensively regulated according to practical demand.