In this study, we experimented that how to synthesis waterborne urethane-acrylic hybrid resin for leather coatings. First of all, We had analyzed data by FT-IR, SEM and TGA for the machanical properties. By TGA analysis polymers showed heat distortion temperature. and by FT-IR measurement we confirmed that synthesis of urethane and acrylic. In the experiment, solvent resistance, polyurethane and acrylic grades 4-5 showed both a high. Tensile strength measured in the waterborne polyurethane > Acrylic emulsion showed strength in the order. Films were obtained by coating the water born resin on leveled surfaces and allowing them to dry at room temperature for 72hrs. After demolding, the films were kept in a desiccator to avoid moisture contant at $25^{circ}C$ for 45hrs before the measurements. In this result, the mechanical propersies of waterborne polyurethane-acrylic hybrid resin showed that how effect to resin in leather coating between polyurethane content and acrylic content. Therefore, acrylic emulsion had most high solvent resistance glade and waterborne polyurethane had good result in abrasion test and tensile strength.