Urethane acrylate oligomer was synthesized and 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 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. $5.9 imes10^{-3}S{cdot}cm^{-1};and;1.4times10^{-3}S{cdot}cm^{-1}$, respectively. GPE showed good electrochemical stability up to potential of 4.5V vs. RLi/Li^+.;LiCoO_2/GPE/graphite$ cell showed a good high-rate and low-temperature performance.