Polyurethane-88 is a urethane polymer formed by a multi-step process. First, a polyester is made by reacting Epsilon-Caprolactone with hexamethylene carbonate. A mixture of this polyester, Neopentyl Glycol and Bis-Hydroxypropyl Dimethicone is reacted with Isophorone Diisocyanate. The final polymer is capped with HEMA.