This research is aimed at the further study of electroluminescent composite film. In this study, we adopt and mix Polyurethane (PU) with Ag to form a electric conductive layer, then mix Polyurethane (PU) with ZnS to form a luminous layer. Furthermore, the automatic coating machine was used to fabricate the electroluminescent composite films. After completing these treatment procedures, then use the voltage transformer of alternative and direct current (2400Hz, 800V) to examine the luminous intensity of the composite film itself. Moreover, effects on the different conductivity of the electric conductive layer on luminous intensity of the composite films were investigated. From the experiment results which have discovered the electroluminescent composite film has the optimum luminance intensity of 8.14cd/m^2. However, the electroluminescent composite films fabricated in this study can be applied to small panels, lighting light source, display component, detecting device, advertising fittings, smart clothes, and ornament of popular clothing, etc.