The synthesis of silicone-based urethane acrylate anionomer (SUAA) was performed via stepwise reaction procedure, using hydroxy-terminated polydimethylsiloxane (PDMS) as a soft segment, isophorone diisocyanate (IPDI), dimethylolpropionic acid (DMPA), and 2-hydroxyethyl methacrylate(2-HEMA). Particularly, DMPA impart ionic hydrophilic site into molecular backbone, leading to obtain the water-soluble prepolymer. SUAA was neutralized by triethylamine to increase solubility in water. Silicone-based urethane acrylate (SUA) which doesn't have pedant ionic site was also synthesized. With introduction of silicone group in urethane and ionic site in SUA. change in mechanical properties and coating preperties were studied. SUA that was not incorporated ionic site was flexible, while SUAA having pedant ionic groups was brittle.