本研究主要是以聚氨酯材料製備直排輪輪子並進行探討。研究結果如下：一、TDI系統有較高的抗拉強度及韌性，MDI系統有較高的密度，相同材質情形下，硬度高的材料有較高抗拉強度、密度及韌性。二、相同材質情形下，硬度高的輪子有較低的摩擦係數、較高的彈跳及較低的磨耗。三、TDI系統有較高的摩擦係數及較低的磨耗，抗疲勞測試輪子有脫膠；MDI系統有較高的的彈跳，抗疲勞測試輪子沒有脫膠。四、雙層輪子的彈跳優於單層輪子。

This study explores how Polyurethane was used as the raw material to manufacture the skate wheels. The results were as follows: 1. TDI system had a higher tensile strength and toughness; MDI system had a higher density; in the case of the same material, the high hardness of the material had higher tensile strength, density and toughness. 2. In the case of the same material, high hardness of wheels had a lower coefficiency of friction, higher rebound and lower abrasive. 3. TDI system had a high coefficiency, lower abrasive and anti-fatigue tested wheels that had glue off; MDI system had a high rebound, anti-fatigue tested wheels that had no glue off. 4. The rebound of stack layer wheels was better than that of solo layer wheels.