Polyester based polyurethane/ SiO2 nanocomposites having the starting nNCO/nOH=2:1 and different concentrations of SiO2 nanoparticles (0, 0.2, 0.5, 1.0 and 2.0 wt %) have been prepared. The morphology, dynamical property and abrasion performance were analyzed using scanning electron microscopy, DMA and DIN abrasion tester separately. The results showed SiO2 uniformally dispersed in the composite. By adding nano SiO2 into the elastomers, the 300% modulus, tensile strength, die C tear of the composite were increased but the elongation and rebound decreased. With the increase of the SiO2 adding amount, tanδ of the composite increased gradually, the abrasion performance increased first and the declined.