High impact strength, high transparency cast sheets of polyurethane (P
U)-reinforced poly(methyl methacrylate) (PMMA) were obtained by means
of IPN techniques. The PU content was kept low (less than 10%). The im
pact strength is maximum at a critical PU concentration, and for a giv
en morphology. The study of various synthesis parameters led to the co
nclusion that the size of interstitial PMMA nodules - and therefore th
e optical and mechanical properties of the final material - are determ
ined by the crosslink density of the swollen PU network at the onset o
f the methyl methacrylate polymerization.