Summary: Silica sols were first prepared based on different ratios of tetraethoxysilane (TEOS) and methyltriethoxysilane (MTES) by an acid‐catalyzed sol–gel process, and then incorporated into acrylic‐based polyurethanes. The structures and morphologies of silicone‐oxo clusters were studied by 29Si NMR, SAXS, and scanning electron microscopy (SEM), whereas the mechanical properties of polyurethane/silica hybrids were characterized by DMA and tensile tests. The silicone‐oxo clusters in both silica sol and polyurethane hybrids became denser and larger at a higher molar ratio of TEOS/MTES and higher silica content, and the silica‐oxo clusters of polyurethane/silica hybrids even became more compact and larger than those of silica sols, increasing the elastic modulus and tensile strength of polyurethane/silica hybrids.