Gels prepared from solutions of B72 acrylic resin and methyltrimethoxysilane (MTMOS) are examined by SEM. Four initial mixtures - 0,2, 5 and 10per thousand w/v B72/MTMOS - produced gels whose fractured surfaces exhibit distinct features. Scanning electron microscopy shows that neat MTMOS produces a glass-like gel while the addition of B72 creates MTMOS-derived spheres in a connective tissue of acrylic resin. These particle sphere/acrylic resin solids are mechanically waek composites. -- CAL