The functionally graded elastomers, grad. poly(methacrylic acid)(PMA)/PUE, were developed by introduction of methacrylic acid(MA) into polyurethane elastomer (PUE). Methacrylic acid was incorporated by the electrophoresis method. Morphology, thermal and mechanical properties and abrasion resistance were studied by results of polarizing microscopic test, swelling test, DSC, dynamic mechanical test, and abrasion test. Micro-aggregation structure near surface of PUE was destroyed by PMA introduced. With increasing the electrophoresis time, the destroyed structure recovered to the original micro-aggregation structure. Degree of swelling decreased from the surface contacting guest monomer to the reverse surface. Swelling behavior indicated that PMA was introduced gradually into the based PUE. Glass transition temperature of the modified PUE also changed gradually from the surface to core. The modified PUE layer containing high amount of PMA had a broader main transition peak with a small shoulder in tanδ temperature dependence, indicating a semi-miscible system, and the main peak also shifted towards higher temperature. Abrasion resistance of the surface of the modified PUE evaluated by DIN abrasion test was better than that of the based PUE.