Polydimethylsiloxane (PDMS) with two type viscosity that commonly used as vitreous humour substitutes in vitreoretinal surgery has been successfully synthesized by ring-opening polymerization. Optimization of synthesized parameters such as ratio of monomer and chain terminator, the amount of initiator, mixing temperature and reaction time was carried out to obtain PDMS materials having similar properties with commercial product. PDMS with viscosity of 1.17 Pas that very close to viscosity of commercial PDMS of 1.08 Pas, was successfully synthesized with a ratio of 26:10 monomer and terminator chain, 0.58 M of initiator KOH, 170 oC of mixing temperature and 35 minutes of reaction time. By changing reaction time to 40 minutes, PDMS was successfully synthesized with viscosity of 3.42 that similar to that of commercial one.