The development of new materials for CO2 capture and processing is an urgent issue for greenhouse gas reduction solution. In this context, ionic liquids (ILs) represent a friendly alternative based on their properties including negligible vapor pressure and the fact that they can be reused. Application of ILs in this area have been under study in the last years, in this research poly(ionic liquid)s (PILs) were synthesized from polyurethane (PU) and the ionic liquid 1?butyl?3?methylimidazole chloride [BMIM] [Cl] using different kind of chain extenders; reaction products were structural, thermal and morphologically characterized. From PILs a variety of microparticles and nanoparticles (NP) were obtained by multiple emulsification steps followed by solvent evaporation. By using this methodology different parameters were studied including: the concentration and type of surfactant, the type of organic solvent, and the drying process. Obtained materials were tested for CO2 capture process by using a magnetic suspension balance at 25°C and 4?bar for about 12?h. The synthesized PILs showed improved capacity for CO2 capture than the pure LI [BMIM] [Cl]. Additionally, some of prepared NPs showed faster rates of CO2 adsorption. Therefore, PILs and their NPs under consideration in this study are potential materials for CO2 capture process.