A novel preparation method of functionally graded interpenetrating network polymer(IPN)-type elastomers, was proposed. Functionally graded IPN-type polyurethane elastomers (PUEs) were prepared by electrophoresis of ionic monomers. The base PUEs were prepared from poly(oxytetramethylene) glycol (PTMG) and/or poly(oxyethylene) glycol (PEG), 4,4-diphenylmethane diisocynate (MDI), and a mixture of 1,4-butane diol with trimethylol propane (TMP). Ionic monomers used were methacrylic acid and quarternary N,N-dimethylamino ethyl acrylate. Effects of the electrophoresis time of monomer on morphologies and mechanical properties were studied by DSC, polarising microscopy, etc. Spherulite sizes of the modified PUEs depended significantly on the electrophoresis time. Abrasion resistance of the surface of IPN-type PUEs evaluated by DIN abrasion test was better than that of non-treated PUE.