Polyurethane (PU) is the fifth most common polymer in the general consumer market, following Polypropylene (PP), Polyethylene (PE), Polyvinyl chloride (PVC), and Polystyrene (PS), and the most common polymer for thermosetting resins. In particular, polyurethane has excellent hardness and heat resistance, is a widely used material for electronic products and automotive parts, and can be used to create products of various physical properties, including rigid and flexible foams, films, and fibers. However, the use of polar polymer polyurethane as an impact modifier of non-polar polymers is limited due to poor combustion resistance and impact resistance. In this study, we used gamma irradiation at 25 and 50 kGy to introduce the styrene of hydrophobic monomer on the polyurethane as an impact modifier of the non-polar polymer. To verify grafted styrene, we confirmed the phenyl group of styrene at 690 cm−1 by Attenuated Total Reflection Fourier Transform Infrared Spectroscopy (ATR-FTIR) and at 6.4–6.8 ppm by 1H-Nuclear Magnetic Resonance (1H-NMR). Scanning Electron Microscope (SEM), X-ray Photoelectron Spectroscopy (XPS), Thermogravimetric Analysis (TGA) and contact angle analysis were also used to confirm styrene introduction. This study has confirmed the possibility of applying high-functional composite through radiation-based techniques.