As car seat is the closest part between driver and rider, the interest of the security and comfort of the seat is increasing. This research discovered the best condition for dyeing and finishing to produce a fabric for car seat and also developed the design of fabrication to give the feeling from such a finishing. The best condition of coating finishing solution is aqueous PU 65%, dye resist reagent 20%, water 12%, thicker 3%, and knife thickness 2mm, tenter temperature $170^{circ}C$, tenter speed 35yard/min, viscosity 12,000cps and stirring time 100kg * 30min. According to the processing time of knife coating upon stirring the change of resin and the uneven of coating quantity was shown. This problems will be solved by means of automatic temperature control apparatus for resin and sealing device through a coming research.