In this study, a visible light-curing soft denture liner was developed, and 6 methacrylate polyurethane elastomer and a diluent were synthesised, their effect on tensile strength, compression set, Shore A hardness, absorption and solubility were also investigated. The results showed that the elastomer made of polyethylene adipate or polybutylene ether glycol possessed the highest tensile strength and hardness, the elastomer made of polypropylene ether glycol showed low tensile strength and low shore A hardness, the elastomer made of hydroxyl-terminated liquid polybutadiene rubber had a moderate tensile strength and hardness.