Polyaniline polyacid complexes are blended with water based polyurethane of different chemical structures. The visible spectra of the film made from the polymer blend indicate that polyaniline is in the emeraldine salt state. The conductivity of the blends containing 5 wt% polyaniline complexes reaches 0.5 to 5S/cm. The conductivity of the blends of polyaniline polyacid complexes and water based polyurethane with aromatic groups is an order of magnitude higher than those with aliphatic structure: The morphology of the blend is studied by SEM and TEM The polymer,blend of polyaniline complexes and water based polyurethane with aromatic group is more compatible.