【目的】针对传统水性聚氨酯（ WPU）在导电性和环境稳定性方面的不足，通过引入低共熔溶剂（DES）对其进行改性，以制备兼具高导电性、优异力学性能及环境适应性的多功能柔性凝胶材料。【方法】以氯化胆碱（ ChCl）为氢键受体，分别与乙二醇、尿素（ Urea）、甘油和苹果酸复配构建 4种 DES，并将其与 WPU复合，制备低共熔凝胶。通过电导率、拉伸强度及韧性的综合对比筛选最优 DES体系，并进一步优化 WPU与 ChCl/Urea的质量比，确定最佳配方。采用傅立叶变换红外光谱仪（ ATR-FTIR）表征凝胶的结构，系统测试凝胶的力学性能、电学性能、自修复性及保湿性等。【结果】 4种 DES中， ChCl/Urea制备的复合凝胶电导率最佳（35. 1 mS/m），且 ChCl/Urea添加量为 5g时（ WPU-ChCl/Urea-5）电导率达峰值，为 46. 55 mS/m。 WPU-ChCl/Urea-5凝胶拉伸强度为 8. 3 MPa，韧性为 24. 8 MJ/m³，黏附强度为 173 kPa，可牢固黏附于聚氯乙烯（PVC）、玻璃、塑料等多种基材；在 25 ℃和 100 ℃下放置 115 h后质量损失均 <5%，展现出优异的保湿稳定性。此外，该凝胶具备自修复性，经乙醇辅助修复后可恢复导电通路。作为柔性应变传感器， WPU-ChCl/Urea-5能稳定监测关节及面部细微动作，电信号重复性高。【结论】基于 DES改性 WPU的高性能低共熔凝胶可解决传统 WPU导电性和环境稳定性不足的问题，为设计兼具高导电、高力学强度与环境适应性的柔性传感材料提供了新思路。

［Objective］To address the shortcomings of traditional waterborne polyurethane（WPU）in terms of electrical conductivity and environmental stability，this paper intends to modify it by introducing a deep eutectic solvent（DES）to prepare multifunctional flexible gel material with high electrical conductivity，excellent mechanical properties and environmental adaptability.［Methods］ Four types of DES were constructed by using choline chloride（ChCl）as the hydrogen bond acceptor and blending it with ethylene glycol，urea，glycerol and malic acid respectively，and these were then compounded with WPU to prepare eutectic gels. The optimal DES system was screened through a comprehensive comparison of electrical conductivity，tensile strength and toughness. Also，the mass ratio of WPU to ChCl/Urea was further optimized to determine the best formula. The structure of the gel was characterized by ATR-FTIR，and the stability of the dispersion，mechanical properties，electrical properties，self-healing properties and moisture retention properties of the gel were systematically tested.［Results］ The conductivity of WPU-ChCl/Urea was optimal（35. 1 mS/m）， and when the ChCl/Urea content was 5 g（denoted as WPU-ChCl/Urea-5），the conductivity peaked at 46. 55 mS/m.The WPU-ChCl/Urea-5 gel possessed a tensile strength of 8. 3 MPa，a toughness of 24. 8 MJ/m³，and an adhesion strength of 173 kPa，demonstrating excellent adhesion to various substrates such as PVC，glass，and plastics. After storage at 25 ℃ and 100 ℃ for 115 h，the mass loss was less than 5%，exhibiting excellent moisture stability. Furthermore，the gel possessed self-healing properties，restoring its conductive pathways after ethanol-assisted repair. As a flexible strain sensor，WPU-ChCl/Urea-5 could stably monitor joint and facial movements，with high repeatability of the electrical signals.［Conclusion］ This work successfully developed a high-performance eutectic gel based on DES-modified WPU，addressing the limitations of traditional WPU in conductivity and environmental stability，and offering a new strategy for flexible sensing materials.