A polyacrylic network containing carboxyl groups was cross-linked with polyurethane. The dynamic contact angles (DCA) on specimens were estimated in water. The effect of ingredient ratio and average molecular ($) over bar M(n), of poly( oxypropylene glycol) (PPG) on DCA were investigated. Data obtained are correlated with 180 degrees peel strength by using the polymer network as an adhesive to adhere both poly( vinyl chloride) (PVC) and polyethylene (PE) film. Results reveal that there is correlation of the surface response to bilateral adhesion of polar and nonpolar substrates.