Hydrogels are hydrophilic polymer networks having a good water uptaking property. In order to apply them to commercialization of much diverse fields, studies on hydrogels with strong physical properties are continuing. In this study, we coated poly(N-isopropylacrylamide)(PNIPAM)/poly(dimethylsiloxane)(PDMS) thin composite film on polyurethane. We prepared porous poly(N-isopropylacrylamide) film by using a Directional Melt Crystallization (DMC) method, which crystallize solvent with forming pore walls, followed by removal of crystals. After that, we coat poly(N-isopropylacrylamide) with poly(vinyl alcohol)(PVA) in different thickness. Subsequently, we infiltrate PDMS into the pores of poly(N-isopropylacrylamide), and the film was fixed on the PU. The structure of the composite film shows distinctive PNIPAM and PDMS phases, and the exposed PNIPAM thickness depends on coating thickness. The film shows rapid transition of surface structure and hydrophilicity at different temperatures.