Neural networks are used to predict the sense of touch of polyurethane coated fabrics. In this study, we used the multi layer perceptron (MLP) neural networks in Neural Connection. The learning algorithm for neural networks is back-propagation algorithm. We used 29 polyurethane coated fabrics to train the neural networks and 4 samples to test the neural networks. Input variables are 17 mechanical properties measured with KES-FB system, and output variable is the sense of touch of polyurethane coated fabrics. The influence of MLF function, the number of hidden layers, and the number of hidden nodes on the prediction accuracy is investigated. The results were as follows: MLP function, the number of hidden layer and the number of hidden nodes have some influence on the prediction accuracy. In this work, tangent function, the architecture of the double hidden layers and the 24-12-hidden nodes has the best prediction accuracy with the lowest RMS error. Using the neural networks to predict the sense of touch of polyurethane coated fabrics has hotter prediction accuracy than regression approach used in our previous study.