The phospholipid-based MPCE(2-Methacryloxyethyl Phosphoryl Chlorine) copolymer was mixed with wet polyurethane for coating of nylon fabrics. The substitution rate of water in coagulation bath with DMF was changed under control of the size of formed hydrophilic microporous cell enable to manufacture excellent breathable, anti-bacterial and moisture control fabrics. Biocompatible property, vapor permeability, hydrostatic pressure, moisture management and anti-bacterial property were investigated for treated nylon fabrics. In result, increased moisture transmission rates, decreased water resistance and outstanding moisture control property could be confirmed by enhanced hydrophilicity of wet-coated nylon fabric with MPCE copolymer.