［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.