This study used methacrylic acid as surface modifier to facilitate the homogeneous dispersion of n-ZrO2 into polymer. Nanocrystals of ZrO2 modified with methacrylic acid were first tested for it dispersibility in selected organic solvents. It was found that n-ZrO2 modified with methacrylic acid was able to disperse in solvents such as ,MeOH,EtOH, THF, Benzen and CHCl3, Consequently, the methacrylic acid modified n-ZrO2 was selected to blend with acrylate for further study. The blending of modified n-ZrO2 and urethane-acrylate, as well as the initiator was accomplished in THF solvent. After the removal of solvent, the transparent composite was UV-cured into a highly transparent film. The refractive index of the composite increased from the value of 1.51 for the original resin to 1.63 and the hardness increased from 170 to 470 MPa. when 53 wt% of n-ZrO2 was added, and the transparency remains at 97.1% for a film thickness of 25 μm.