The hardening system of polyurethanes has usually caused by air pollution. bad working condition and fire hazard according to using orgarnic solvents. Therefore there have been researched on emulsion, water soluble and colloid-dispersion based water soluble instead of using organic solvents recently. This study synthesized polyurethane dispersing particle by means of mixing precursor and neutralized emulsion method. In the first step, polyurethane was preparated from isophorone diisocyanate and poly (ethylene-adipate) glycol, and got precursor by introducing dimethyl propionic acid as a hydrophilic group. Synthesized polyurethane was bonded to the surface of fiber and crosslinked as a anti-static agent, and then looked for the change of color and softening property.