Abstract: Coated fabrics were produced by transfer coating processes using water-borne and non-water-borne polyurethane resins. The size of formation porosity, contact angles,waterproof and permeability of fabrics coated by polyurethane were tested and studied.It showed that water-nonborne polyurethane coated fabrics have better waterproof but less permeability only by porosity free diffusing, while water-borne polyurethane coated fabrics have better permeability but low waterproof because of both porosity free diffusing and molecular transportation diffusing.They can be satisfied with waterproof and permeability in harmony.