In order to prepare a prodrug, poly(polyethylene glycol methacrylate-co-methacryloyloxymethyl-5-fluorouracil) (poly(PEGM-co-MAOFU)) prodrug particles were prepared by precipitation polymerization of MAOFU and PEGM in polyacrylic acid solution. The size of prodrug particles were 0.2-0.35 ${mu}{ extrm}{m}$. The antitumor activity of prodrugs against sarcoma-l80 tumor cell in mice was demonstrated and the polymer particles themselves showed low toxicity and good biocompatibility when they were administrated into mice.