In this study we experimented that how polyurethane effect to acrylic-polyurethane resin in Full-Grain leather coatings. First of all, we consummated waterborne acrylic emulsion and waterborne polyurethane resin, Than we prepared F.G leathers which were coated by acrylic resin and acrylic-polyurethane resins. According to measured data for solvent resistance, acrylic resin and acrylic-polyurethane resins had good property. Sample a(WAC) had most low strength($2.10kg_f/mm^2$) and sample d(WAC 93 : WPU 7) had most high strength($3.41kg_f/mm^2$). Also we knew that most good property of abrasion is d(47.4 mg). In elongation case, a(WAC) had most good result(645 %) in this experiment.