The water vapor permeable/waterproof finish of nylon taffeta fabric was carried out using polyurethane resin for the top and under coatings. The effects of resin, crosslinking agent, and filler concentration, and subsequent water repellent treatment on the properties of the coated fabrics were investigated. The results are as follows. As the resin concentration of top coating was increased, the frictional coefficient and the water vapor transmission were decreased but the water entry pressure was increased. The frictional coefficient and the water entry pressure were increased but the water vapor transmis-sion was decreased with the increase of added filler. The water entry pressure was increased remarkably but the water vapor transmission was only slightly affected by the subsequent water repellent treatment after coating. Peeling strength could be enhanced by varying the concentrations of crosslinking agent and under coating resin.