The main purpose of this work is to preparation of PU/PVC blend without and with carbon nanotubes (Multi walled and Single walled. Study the effects of SWCNT-COOH and MWNT-COOH on the structural, morphological and electrical properties of nanocomposites. The future interest is related to possible application of these nanocomposites where a high environmental resistance may be combined with specific electrical conductivity.