In this study, a gel polymer electrolyte was prepared from urethane acrylate and its electrochemical performances were evaluated. And, $LiCoO_2/GPE/graphite$ cells were prepared and their performances depending on discharge currents and temperatures were evaluated. The precursor containing $5 vol\%$ curable mixture had a low viscosity relatively. Ionic conductivity of the gel polymer electrolyte at room temperature and $-20^{circ}C$ was ca. $5.9 imes10^{-3}S{cdot}cm^{-1};and;1.7 imes10^{-3}S{cdot}cm^{-1}$, respectively. GPE showed electrochemical stability up to potential of 4.5V vs. $Li/Li^+.LiCoO_2/GPE/graphite$ cell showed a good high-rate and a low-temperature performance.