We have studied the mechanical property and swelling behavior of semi-interpenetrating polymer networks (semi-IPNs) of poly(vinyl alcohol) (PVA) and polyurethane (PU) with reactive groups under different experimental conditions. Tensile strength and elongation of these semi-IPNs are strongly dependent on the composition of IPNs and degree of PU crosslinking. It is clear that the composition of PVA and PU forms different IPNs morphology, which would determine the final mechanical property. The experimental results also demonstrate that the degree of crosslinking, which is controlled by heat treating temperature time, and amount of reactive groups, affects the swelling behavior of IPNs. With a change in the degree of crosslinking, the degree of swelling of IPNs is also different.