Reaction kinetics between isocyanate-terminated prepolyurethane (PPU) and glycidol using dibutyltin dilaurate (DBTDL) as a catalyst was investigated by monitoring the change in the intensity of the absorbance peak of NCO stretching band at 2,270 cm(-1) on Fourier transform infrared spectrum at different temperatures. The results indicated that the reactions of TDI- and IPDI-type PPU with glycidol followed second-order kinetics, and their activation energies could be efficiently reduced by DBTDL. For TDI-type PPU, the reaction activation energies were 80.37 kJ mol(-1) without catalyst, 49.86 kJ mol(-1) with 0.1 % of DBTDLs, and 37.85 kJ mol(-1) with 0.2 % of DBTDLs, respectively. For IPDI-type PPU, the reaction activation energies were 69.16 kJ mol(-1) without catalyst, 63.05 kJ mol(-1) with 0.1 % of DBTDLs, and 55.57 kJ mol(-1) with 0.2 % of DBTDLs, respectively. This corresponding TDI- and IPDI-type epoxyurethane (EPU) were blended with epoxy resins (EPs) and cured by the Michael adduct of ethlylenediamine with butyl acrylate (molar ratio = 1:1) curing agent, to prepare EPU/EP blend elastomers for underwater acoustic absorption materials. The TDI-type EPUs had good acoustic absorption properties and the average acoustic absorption coefficient of TDI-type EPU was 0.75, the maximum acoustic absorption coefficient was 0.94; the EPUs blended with E-51 EP had better acoustic absorption properties than those from E-44; and the EPU from PPG-2000 had better underwater acoustic absorption properties than that from PPG-1000.