Waterproof and moisture-permeable finish of cotton fabrics was carried out by direct coating with soft polyurethane resin and wet coagulation. With increasing resin concentration and solid add-on. water entry pressure of the coated fabrics increased. But water vapor transmission of them decreased. In addition, peeling strength of the coated rabrits increased with increasing resin concentration. These phenomena could be explained by examining the thickness and scanning electron microphotographs of the coated fabrics. When coated resin was coagulated in DMF free bath at room temperature. the coated fabrics showed the best physical properties.