The purpose of this study was to help the consumer as well as the producer by investigating the properties such as tensile strength, extention, tear strength, wrinkle recovery, drapability, bending property, moisture regain, and shrinkage on commercial polyurethane coated fabrics. Seven commercial polyurethane coated fabrics having various base fabrics were used. The performance properties of base fabrics and polyurethane coated fabrics were measured. The relationships between base fabrics and polyurethane coated fabrics on the performance properties were identified. It was concluded that the properties of polyurethane coated fabric mainly depend on the characteristics of base fabric. Therefore the proper use of base fabric is recommended in order to improve the performance of polyurethane coated fabric.