Radiation has garnered the most attention in the research that has been conducted on polyethylene sheets. According to the calculations, there were 145892.35 kGy in total radiation doses administered. An ultraviolet visible spectrophotometer was used to examine the impact that electron beam irradiation had on the optical constants. Two of the most crucial variables taken into account when calculating the optical constants and the absorption coefficient are the reflectance and transmittance of polyurethane sheets. Reduced light transmission through the sheet achieves these characteristics, which are related to the transmittance and reflectance of the Fresnel interface. Cross linking makes it more challenging for the polyurethane molecular chains to become fixed. Both the refractive index and the dispersion properties have been altered as a direct result of this. Despite the fact that the doses of electron irradiation were getting lower, it eventually rose to 105 kGy. Contrary to the cross-linking process, the rate of polyurethane breakdown accelerated with increasing radiation doses. Irradiation sheets showed that the material dispersion characteristics would undoubtedly change as a result of cross-linking and deterioration. The ionizing radiation exposure of the sheets proved that this was the case. © 2025 Elsevier B.V., All rights reserved.