Biodegradable polyfumarateurethane (PFU) for delivery vehicle using di-(2-hydroxypropyl fumarate) (DHPF), PEG (polyethylene glycol) and HMDI (1,6-hexamethylene diisocyanate) was designed to be degraded through hydrolysis and enzymatic degradation mechanisms due to its ester bond along the polymer backbone. mPEG-PLA block copolymer was also synthesized by anionic ring opening polymerization of L-lactide onto mPEG (methoxy polyethylene glycol) to use for letting the interfacial layer stable. Using water-in-oil-in-water double emulsion technique, nanoparticles encapsulating water or fluorescein isothiocyanate were fabricated. The nanoparticles have PEG on their surfaces which helps nanoparticles to avoid the immune system. The morphology of these nanoparticles was characterized by DLS, TEM, FE-SEM and fluorescent microscopy. Encapsulation efficiency and in vitro drug release efficiency were also confirmed by UV/Vis spectroscopy.