In this study, urethane acrylate macromer was synthesized and it was used in a gel polymer electrolyte (GPE), and then its electrochemical performances were evaluated. LiCoO$_2$/GPE/graphite cells were Prepared and their performances depending on discharge currents and temperatures were evaluated. The precursor consisting of urethane acrylate (UA), hexanediol dimethacrylate (HDDA) and benzoyl peroxide (BPO) had a low viscosity relatively ionic conductivity of the gel polymer electrolyte with UA at room temperature and -20$^{C}$ was ca. 4.5 $ imes$ 10$^$-3/S$.$cm$^$-1/ and 1.7 x 10$^$-3/ S$.$cm$^$-1/, respectively GPR was stable electrochemically up to potential of 4.i V vs. Li/Li$^$+/. LiCoO$_2$/GPE/graphite cells showed good a high-rate and a low-temperature performance.